GLOBTAXGOV – Page 9 – A New Model of Global Governance in International Tax Law Making

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.
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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
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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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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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21/06/2019 Andrea Laura Riccardi Sacchi

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

By Andrea Laura Riccardi Sacchi[1]

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06/06/2019 Abdul Muheet Chowdhary

UN tax committee gets a boost through new working methods

By Abdul Muheet Chowdhary

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27/05/2019 Ashish Goel

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

By Ashish Goel

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15/04/2019 Adrian Grant / Frederik Heitmüller

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

By Adrian Grant and Frederik Heitmüller

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02/04/2019 Adrian Grant

Topics on Transplants: How Countries Learn to Tax

By Adrian Grant

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12/03/2019 Irma Johanna Mosquera Valderrama

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

By Irma Johanna Mosquera Valderrama

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11/03/2019 Leiden Asia Centre

Conference Report – GLOBTAXGOV & TRICI-LAW: The Belt and Road Initiative

By Leiden Asia Centre

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08/03/2019 Andrea Laura Riccardi Sacchi

While in the quest for the Holy Grail… Uruguay is already taxing income from Uber and Netflix

By Andrea Laura Riccardi Sacchi

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