GLOBTAXGOV

By Peter Hongler and Irma Mosquera The latest draft of the UN Framework Convention on International Tax Cooperation (UNFCITC) introduces several pivotal

31/01/2026 Mosquera Valderrama I.J.

Assessing the State of Play in the UN Framework Convention on International Tax Cooperation

By Peter Hongler The fourth round of negotiations on the UN Framework Convention on International Tax Cooperation is approaching, with

05/11/2025 Mosquera Valderrama I.J.

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

By Jurian Lock and Irma Mosquera Keynote Session 3 Asian Development Bank High-Level Regional Tax Conference 4-6 November. Manila, Philippines.

01/11/2025 Mosquera Valderrama I.J.

Commitments Workstream I: A matter of a Preamble?

By Irma Mosquera The current first draft of the UN Framework Convention will likely face strong challenges in gaining broad

The UNFCITC and the Future of Mutual Administrative Assistance

Assessing the State of Play in the UN Framework Convention on International Tax Cooperation

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

Commitments Workstream I: A matter of a Preamble?

All posts

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

What does the PPT say about Global Tax Governance?

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

The Uruguayan “lock rule”: premonition of OECD/G20 Inclusive Framework on BEPS’s “GloBE proposal – Pillar Two”?

UN tax committee gets a boost through new working methods

Does the principal purpose test (PPT) throw tax certainty to the winds?

Conference report – How countries learn to tax; Complexity, legal transplants and legal culture

Topics on Transplants: How Countries Learn to Tax

Global tax governance in the G20 and the OECD: What can be done?