GLOBTAXGOV

By Peter Hongler On 24 October 2025, the first draft of a Framework Convention on International Tax Cooperation (“Co-Leads’ Draft Framework Convention

VAT at a Strategic Crossroads: Navigating Reform in a Digital Era

Commitments Workstream I: A matter of a Preamble?

Towards a UN Framework Convention on Tax Cooperation: Conceptual and Institutional Challenges in the Co-Lead’s Draft

The Standard of Foreseeable Relevance in Privacy Enhanced Tax Information Exchange

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Justice in International Tax Law

A claim for a ‘principle-based solution’ but ‘principle-shopping’?

About the BEPS Inclusive Framework and the role of the OECD

Trade, taxes and the digitalization of the economy

Summary of the “International Tax Governance and Digitalization of the Economy in a Broader Perspective Kick-off Seminar”

Digitalización de las Administraciones Tributarias y cambios en sus Estructuras Organizativas (Scanning of the Tax Administrations and changes in their Organizational Structures)

No Taxation Without Automation

The persistent survival of the arm’s length standard: a different view on the FIAT and Starbucks decisions

The Importance of International Cooperation Between Tax Administrations

International Trade and International Tax Law: Are They Really Worlds Apart? A Comparison Between Peer Review Mechanisms in the WTO and the OECD