GLOBTAXGOV – Page 8 – A New Model of Global Governance in International Tax Law Making

28/10/2025 Mosquera Valderrama I.J.

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

By Peter Hongler On 24 October 2025, the first draft of a Framework Convention on International Tax Cooperation (“Co-Leads’ Draft Framework Convention
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02/10/2025 Mosquera Valderrama I.J.

The Standard of Foreseeable Relevance in Privacy Enhanced Tax Information Exchange

Esther Huiskers-Stoop and Tofigh Hasen Nezhad Nisi Since the early 2000s, the international exchange of information has become an essential
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19/09/2025 Mosquera Valderrama I.J.

No, no es el momento:10 preguntas sobre la implementación de un “QDMTT” bajo el Impuesto Mínimo Global propuesto en sede de la OCDE

No es posible implementar un QDMTT sin antes realizar un análisis comprehensivo de las implicaciones legales, económicas y políticas que
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19/09/2025 Mosquera Valderrama I.J.

No, it’s not time: 10 questions on the implementation of a “QDMTT” under the OECD proposed Global Minimum Tax

This blogpost addresses the QDMTT and the challenges for countries to implement the QDMTT and ask countries to reflect on whether or not is the right time to implement the QDMTT.
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19/11/2019 Irma Johanna Mosquera Valderrama / Tax

About the BEPS Inclusive Framework and the role of the OECD

By Irma Johanna Mosquera Valderrama

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11/11/2019 Juliana Cubillos

Trade, taxes and the digitalization of the economy

by Juliana Cubillos

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11/11/2019 Juliana Cubillos

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

By Juliana Cubillos

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28/10/2019 Alfredo Collosa

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

By Alfredo Collosa

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22/10/2019 Marlies van Eck / Tax

No Taxation Without Automation

By Marlies van Eck

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14/10/2019 Cees Peters / Tax

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

By Cees Peters

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19/09/2019 Alfredo Collosa / Tax

The Importance of International Cooperation Between Tax Administrations

By Alfredo Collosa

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04/09/2019 Daniele de Carolis / Tax

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

By Daniele de Carolis

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29/07/2019 Irma Johanna Mosquera Valderrama

What does the PPT say about Global Tax Governance?

By Irma Mosquera Johanna Valderrama

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19/07/2019 Frederik Heitmüller / Tax

A reflection on the ATI/ITC Tax and Development Conference 2019

By Frederik Heitmüller

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