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GLOBTAXGOV

A New Model of Global Governance in International Tax Law Making

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Tag: global governance

19/09/2025 Andrea Laura Riccardi Sacchi / Tax

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 derivan de su introducción, así como elaborar un plan claro de readecuación de la política de incentivos a la inversión

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19/09/2025 Andrea Laura Riccardi Sacchi / Tax

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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08/09/2025 Irma Johanna Mosquera Valderrama / Tax

Future of the EU Tax Mix

Irma Mosquera Valderrama The EU’s lack of a clear and coherent direction in taxation shows the failure of the EU to generate legitimacy and trust among EU citizens, EU countries, and third, non-EU countries, in addition to the failure to

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18/08/2025 Tax

A New Era for Global Tax Cooperation? Reflections on the UN Negotiations in New York

By Peter Hongler Introduction: Why These Negotiations Matter For decades, international tax cooperation has been shaped by a small circle of advanced economies, primarily within the OECD and the G20. While these forums have produced important outcomes—such as the Inclusive Framework on BEPS and the two-pillar

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16/07/2025 Maarten de Wilde / Tax

From multilateralism to strategic realism; a proposal for a Corporate Tax 2.0

By Maarten de Wilde A Dutch language version of this piece will appear in Dutch tax weekly, Weekblad Fiscaal Recht. On June 28, 2025, the G7 reached a political agreement that exempts American multinationals from the global 15% minimum tax

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27/06/2025 Peter Hongler / Tax

Getting the Priorities Right: The Central Role of Workstream I in the UN Framework Convention on International Tax Cooperation

By Peter Hongler Early next week, the United Nations will host a series of multi-stakeholder consultations as part of its efforts to develop a UN Framework Convention on International Tax Cooperation. This initiative has been structured around three distinct workstreams: While all

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03/12/2024 Tax

Taxing multinationals; what happened?

In 2021, 140 countries reached political agreement on a global corporate tax reform. Now, a few years later, the implementation is proving to be a challenge, perhaps even to the point of the initial agreement’s collapse. What happened?

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01/08/2024 Peter Hongler / Simon Habich / Tax

UN Framework Convention – The Role of (Early) Protocols

By Peter Hongler and Simon Habich The second session of negotiations of the Terms of Reference of a UN Framework Convention on international Tax Cooperation started on 29th July. The latest published Draft Terms of Reference contains a chapter on

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12/12/2023 George Dimitropoulos / Irma Johanna Mosquera Valderrama / Julien Chaisse / Tax

Recommendations for Strategy: Policy Coherence in Tax, Trade and Investment

By Irma Mosquera, Julien Chaisse, and George Dimitropoulos   

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12/10/2023 Peter Hongler / Tax

Plea for a Meta Regime! (and why the UN should be the governing body)

By Peter Hongler

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Posts pagination

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Upcoming Events

Oct
9
Thu
all-day Taxing, Fast and Slow. A new Era... @ NOVA TAX Research Lab
Taxing, Fast and Slow. A new Era... @ NOVA TAX Research Lab
Oct 9 – Oct 10 all-day
4th Annual Conference of the NOVA Tax Research Lab_brochure
Oct
28
Tue
all-day UNDP Global Conference on New Wa... @ Oslo
UNDP Global Conference on New Wa... @ Oslo
Oct 28 – Oct 29 all-day
NWG Conference Concept Note
Oct
30
Thu
11:00 The Standard of Foreseeable Rele... @ Hybrid: Online and onsite: Wijhnaven Building Room 2.02 Leiden University
The Standard of Foreseeable Rele... @ Hybrid: Online and onsite: Wijhnaven Building Room 2.02 Leiden University
Oct 30 @ 11:00 – 14:00
On 30 October, The Financial Criminal Investigation network – in short FCInet, together with a group of tax law and criminal law academics at Leiden Law School -Leiden University the Netherlands), organize a hybrid: onsite/ online (via zoom) conference on
Nov
4
Tue
all-day High-Level Regional Tax Conferen... @ Hybrid: Online/Onsite
High-Level Regional Tax Conferen... @ Hybrid: Online/Onsite
Nov 4 – Nov 6 all-day
Description Domestic resource mobilization (DRM) continues to be a major strategic priority for the Asian Development Bank (ADB) and its developing member countries (DMC). It is now more important than ever for our developing member countries (DMCs) to address debt
Nov
14
Fri
13:00 Navigating Global Tax Governance... @ Online via zoom
Navigating Global Tax Governance... @ Online via zoom
Nov 14 @ 13:00 – 16:00
Navigating Global Tax Governance: A workshop with African Tax Administration Forum Lecturers Prof. Dr. Irma Mosquera Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl Guest lecturers
Nov
21
Fri
13:00 Navigating Global Tax Governance... @ Online via zoom
Navigating Global Tax Governance... @ Online via zoom
Nov 21 @ 13:00 – 16:00
Navigating Global Tax Governance: A workshop with African Tax Administration Forum Lecturers Prof. Dr. Irma Mosquera Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl Guest lecturers
Nov
28
Fri
13:00 Navigating Global Tax Governance... @ Online via zoom
Navigating Global Tax Governance... @ Online via zoom
Nov 28 @ 13:00 – 16:00
Navigating Global Tax Governance: A workshop with African Tax Administration Forum Lecturers Prof. Dr. Irma Mosquera Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl Guest lecturers
Dec
5
Fri
13:00 Navigating Global Tax Governance... @ Online via zoom
Navigating Global Tax Governance... @ Online via zoom
Dec 5 @ 13:00 – 16:00
Navigating Global Tax Governance: A workshop with African Tax Administration Forum Lecturers Prof. Dr. Irma Mosquera Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl Guest lecturers
Feb
1
Sun
13:00 Seminar Towards a new EU Standar... @ Zoom/onsite
Seminar Towards a new EU Standar... @ Zoom/onsite
Feb 1 @ 13:00 – 17:00
February/March  2026 (t.b.c.)  Programme available soon. This seminar follows the Postgraduate online training The EU’s Global Regulatory Power and the EU Standard of Tax Good Governance. The training has been given in 5 sessions (every friday) from 17 of May
Feb
19
Thu
all-day Global Tax Symposium @ Hybrid (online/onsite)
Global Tax Symposium @ Hybrid (online/onsite)
Feb 19 – Feb 20 all-day
GTS – Ferrara 2026 Call for Papers ) The call for papers for 2026 GTS symposium is now open. Deadline for submission 28 November 2025. This time hosted by Marco Greggi University of Ferrara Italy on19-20 February 2026. With a
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Recent Posts

  • The Standard of Foreseeable Relevance in Privacy Enhanced Tax Information Exchange
  • 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, it’s not time: 10 questions on the implementation of a “QDMTT” under the OECD proposed Global Minimum Tax
  • Future of the EU Tax Mix
  • A New Era for Global Tax Cooperation? Reflections on the UN Negotiations in New York

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  • Mosquera Valderrama I.J. on PhD Global Tax Symposium
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Upcoming Events

Oct
9
Thu
all-day Taxing, Fast and Slow. A new Era... @ NOVA TAX Research Lab
Taxing, Fast and Slow. A new Era... @ NOVA TAX Research Lab
Oct 9 – Oct 10 all-day
4th Annual Conference of the NOVA Tax Research Lab_brochure
Oct
28
Tue
all-day UNDP Global Conference on New Wa... @ Oslo
UNDP Global Conference on New Wa... @ Oslo
Oct 28 – Oct 29 all-day
NWG Conference Concept Note
Oct
30
Thu
11:00 The Standard of Foreseeable Rele... @ Hybrid: Online and onsite: Wijhnaven Building Room 2.02 Leiden University
The Standard of Foreseeable Rele... @ Hybrid: Online and onsite: Wijhnaven Building Room 2.02 Leiden University
Oct 30 @ 11:00 – 14:00
On 30 October, The Financial Criminal Investigation network – in short FCInet, together with a group of tax law and criminal law academics at Leiden Law School -Leiden University the Netherlands), organize a hybrid: onsite/ online (via zoom) conference on
Nov
4
Tue
all-day High-Level Regional Tax Conferen... @ Hybrid: Online/Onsite
High-Level Regional Tax Conferen... @ Hybrid: Online/Onsite
Nov 4 – Nov 6 all-day
Description Domestic resource mobilization (DRM) continues to be a major strategic priority for the Asian Development Bank (ADB) and its developing member countries (DMC). It is now more important than ever for our developing member countries (DMCs) to address debt
Nov
14
Fri
13:00 Navigating Global Tax Governance... @ Online via zoom
Navigating Global Tax Governance... @ Online via zoom
Nov 14 @ 13:00 – 16:00
Navigating Global Tax Governance: A workshop with African Tax Administration Forum Lecturers Prof. Dr. Irma Mosquera Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl Guest lecturers
Nov
21
Fri
13:00 Navigating Global Tax Governance... @ Online via zoom
Navigating Global Tax Governance... @ Online via zoom
Nov 21 @ 13:00 – 16:00
Navigating Global Tax Governance: A workshop with African Tax Administration Forum Lecturers Prof. Dr. Irma Mosquera Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl Guest lecturers
Nov
28
Fri
13:00 Navigating Global Tax Governance... @ Online via zoom
Navigating Global Tax Governance... @ Online via zoom
Nov 28 @ 13:00 – 16:00
Navigating Global Tax Governance: A workshop with African Tax Administration Forum Lecturers Prof. Dr. Irma Mosquera Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl Guest lecturers
Dec
5
Fri
13:00 Navigating Global Tax Governance... @ Online via zoom
Navigating Global Tax Governance... @ Online via zoom
Dec 5 @ 13:00 – 16:00
Navigating Global Tax Governance: A workshop with African Tax Administration Forum Lecturers Prof. Dr. Irma Mosquera Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl Guest lecturers
Feb
1
Sun
13:00 Seminar Towards a new EU Standar... @ Zoom/onsite
Seminar Towards a new EU Standar... @ Zoom/onsite
Feb 1 @ 13:00 – 17:00
February/March  2026 (t.b.c.)  Programme available soon. This seminar follows the Postgraduate online training The EU’s Global Regulatory Power and the EU Standard of Tax Good Governance. The training has been given in 5 sessions (every friday) from 17 of May
Feb
19
Thu
all-day Global Tax Symposium @ Hybrid (online/onsite)
Global Tax Symposium @ Hybrid (online/onsite)
Feb 19 – Feb 20 all-day
GTS – Ferrara 2026 Call for Papers ) The call for papers for 2026 GTS symposium is now open. Deadline for submission 28 November 2025. This time hosted by Marco Greggi University of Ferrara Italy on19-20 February 2026. With a
View Calendar
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