Researchers

PRINCIPAL INVESTIGATOR

Prof. Dr. Irma Johanna Mosquera Valderrama | Principal Investigator

Irma Johanna Mosquera Valderrama is Full Professor Global Tax Governance  at Leiden Law School (Leiden University), the Netherlands, and Lead Researcher of the European Research Council ERC Funded Project GLOBTAXGOV.

She is also the EU holder of the  Jean Monnet Chair on EU Tax Governance  (EUTAXGOV).

She received her PhD (cum laude) in 2007 in the Netherlands. She was also a Fulbright Scholar (PhD research) at New York University, and the University of Florida (Gainesville), the United States. She has been a visiting professor at WU Wien University and Sorbonne University.From 2019 to 2023, lecturer at Duke University-Leiden University Summer Course.

Before joining Leiden, she was working as  tax adviser (PwC, Hamelink & Van den Tooren), lecturer (University of Utrecht, Erasmus University, the Hague University of Applied Sciences) and postdoctoral researcher (International Bureau of Fiscal Documentation  IBFD), the Netherlands.  She was also a  member of the international research project entitled “Sustainable Tax Governance in Developing Countries through Global Tax Transparency” (DeStaT), financed by the Research Council of Norway.

Her areas of expertise are international tax law and comparative tax law, legitimacy, global tax governance and exchange of information and BEPS related issues in developed and developing countries.

She has been an external expert for the United Nations Development Programme (developing the Tax for SDGs course in the framework of the Tax for SDGs Initiative. She was also a member of the Reference Group (Policy & Operations Evaluation Department (IOB) Dutch Ministry of Foreign Affairs) evaluating the Dutch government policies and activities to strengthen tax systems in developing countries in the period 2012-2019.  From 2022-2023, she was an external expert working on the UNDP Tax for SDGs Initiative- developing a course on Tax for SDGs. She is a member of the editorial board of several international journals.

Since 2024 she is also one of the representatives on behalf of the European Association of Tax Law Professors at the EU Platform for Tax Good Governance (mandate until 2028).

Other projects in cooperation with other partners:

In cooperation with other partners.

    • 2019-2022. Main applicant Iñaki Bilbao Estrada Fundación Universitaria San Pablo-CEU – Universidad CEU Cardenal Herrera in cooperation with several partners. 612029-EPP-1-2019-1-ES-EPPJMO-EU JEAN MONNET PROJECT Digitalization of Tax Administrations in the EU
    • October 2020-2022. Main applicant GLOBTAXGOV. The development of a toolkit and database on general anti-avoidance rules GAARs. Project funded by the CIAT (Inter-American Centre for Tax Administrations)-GIZ (German Development Cooperation).
    • October 2020-2022t. Main applicant Alvaro Anton. Fundación Universitaria San Pablo-CEU – Universidad CEU Cardenal Herrera in cooperation with several partners. 620987-EPP-1-2020-1-ES-EPPJMO-EU JAN MONNET PROJECT Legal Design Thinking and Legal Visualization. Towards an Understandable EU Law.
    • November 2020-2022 Main applicant Madeleine Hosli Faculty of Governance and Global Affairs Leiden University. 620608-EPP-1-2020-1-NL-EPPJMO-MODULE. Jean Monnet Summer School. The European Union in Global Governance

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PhD RESEARCHERS 

Juliana Cubillos GonzálezPhD candidate

Juliana Cubillos González is a PhD candidate in the GLOBTAXGOV Project at Leiden University’s Institute for Tax Law and Economics. Since 2018, she holds an LLM in International Taxation from the University of Amsterdam (UvA) and the International Bureau of Fiscal Documentation (IBFD). Prior to this achievement she graduated as a bachelor in Law and as a Master in Tax Law from Universidad de los Andes (Bogotá Colombia). By joining the GLOBTAXGOV research project she attempts to broaden her horizons into dealing with multidisciplinary knowledge in order to contribute with the development in tax law at a global level.

Supervisors: Dr. Esther Huiskers-Stoop,  prof. dr. M.O. Hosli  | Prof. dr. .I.J. Mosquera Valderrama 

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Anne Wanyagathi MainaExternal PhD candidate

Anne Wanyagathi Maina is an external PhD candidate at the Leiden University and will be contributing to the project GLOBTAXGOV. Her research work focusses on tax and contract rules that promote good Natural Resource governance. She works at the Kenya Revenue Authority (KRA) as a tax auditor. She has a Master of Arts degree in Tax Policy and Tax Administration from Berlin School of Economics and Law, and Masters of Arts degree in Economics and Bachelor of Arts degree in Economics both from the University of Nairobi.

Supervisors:  | Prof. dr .I.J. Mosquera Valderrama

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Ezgi ArikExternal PhD candidate

Ezgi Arık Önal is an external PhD candidate at Leiden University’s Institute for Tax Law and Economics and will be contributing to the project GLOBTAXGOV. Her research topic is on Developing a Deconstructive Thinking on International Tax Law. She holds a Bachelor of Arts degree in Law from Koc University, Istanbul. After her bachelor’s degree, she completed her LLM in Private Law with a dissertation on Transfer Pricing Documentation at Koc University, Istanbul. Before joining Leiden University, she worked as a research and teaching assistant in the Tax Law Department of Koc University Law School.

Supervisors:  Prof. dr. Henk Vording | Prof. dr .I.J. Mosquera Valderrama

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