A New Model of Global Governance in International Tax Law Making

Publications

Other (11)

Contribution to the report and book The Protection of Taxpayers' Rights in International Law-Study Group on International Tax Law 2018-2021

Author(s): Mosquera Valderrama I.J. et al.
Published in: axpayers in International Law: International Minimum Standards for the Protection of Taxpayers' Rights, 2022
Publisher: Bloomsbury
DOI: 10.5281/zenodo.6998636

Toolkit for the Design and Effective Implementation of Domestic and International General Anti-Avoidance Rules (Juego de Herramientas para el Diseño y la Aplicación Efectiva de Normas Generales Anti-Abuso Nacionales e Internacionales)

Author(s): Cubillos Gonzalez, J.; Heitmüller F.; Mosquera Valderrama I.J.
Published in: 2021
Publisher: CIAT
DOI: 10.5281/zenodo.6998789

Tax and Development: The Link between International Taxation, the Base Erosion Profit Shifting Project and the 2030 Sustainable Development Agenda

Author(s): Mosquera Valderrama I.J.; Lesage D.; Lips W.
Published in: Working Paper Series, W-2018/4, 2018, Page(s) 2-32
Publisher: UNU Institute on Comparative Regional Integration Studies
DOI: 10.5281/zenodo.4012262

Tax Competition

Author(s): Mosquera Valderrama I.J.; Faccio T.; Hentze T.; Mättig T.; Redonda A.; Rigoni G.; Schwab J.; Vos R.
Published in: T20 Policy briefs G20 Argentinan Presidency, 1, 2018
Publisher: T20
DOI: 10.5281/zenodo.4012248

Trade Implications of Tax Expenditures

Author(s): Mosquera Valderrama I.J.; Redonda A.; Calvo F.; Carbonnier G.; Koopman R.; Mehrotra R
Published in: T20 Policy Briefs Saudi Arabia, 2020, Page(s) 1-18
Publisher: T20 Saudi Arabia
DOI: 10.5281/zenodo.4601501

Policy brief on tax competition to be submitted to the G20 Ministes of Finance by the 2018 Argentinian G20 Presidency.

Author(s): Mosquera Valderrama, Irma Johanna von Haldenwang, Christian Faccio, Tommaso Hentze, Tobias Mattig, Thomas Redonda, Augustin Rigoni, Gabriela Schwab, Jakob Vos, Rob
Published in: T20 Policy briefs developed under each G20 Presidency. For this 2018 is under the Argentinan Presidency, 2018, Page(s) 5 and 8
Publisher: T20 Argentina 2018

Tax and Development: The Link between International Taxation, The Base Erosion Profit Shifting Project and The 2030 Sustainable Development Agenda

Author(s): Mosquera Valderrama Irma Johanna Lesage Dries Lips Wouter
Published in: Working Paper Series, W-2018/4, 2018, Page(s) 2-32
Publisher: UNU Institute on Comparative Regional Integration Studies

Report workshop How countries learn to tax: complexity, legal transplants and legal culture

Author(s): Grant A.; Heitmüller F.
Published in: Report Workshop, 2019, Page(s) 1-24
Publisher: GLOBTAXGOV
DOI: 10.5281/zenodo.4013318

Corporate Tax, Digitalization and Globalization

Author(s): I.J. Mosquera Valderrama, F. Heitmuller
Published in: World Economic Forum, 2019
Publisher: World Economic Forum
DOI: 10.5281/zenodo.4012137

Virtual workshop series: Globalization and Digitalization – interconnections between taxation, trade and investment

Author(s): Juliana Cubillos Gonzalez; Marius von Frankenhorst
Published in: 2021, Page(s) 1-11
Publisher: GLOBTAXGOV
DOI: 10.5281/zenodo.7031739

The Commission's Political Strategy to Promote Direct Tax Policy Convergence in the EU: Actors, Narratives and Policy Groups

Author(s): Portolese G.
Published in: SSRN working papers, 2020
Publisher: SSRN
DOI: 10.5281/zenodo.4012161

Non-peer reviewed articles (4)

Critical Review of the ATAD Implementation: Foreword: The Implementation of the ATAD in the EU: The Same but not the Same

Author(s): Mosquera Valderrama I.J.
Published in: Intertax, 18758347, 2021, Page(s) 915-916, ISSN 1875-8347
Publisher: Kluwer Law
DOI: 10.54648/taxi2021091

Review of Anti-Avoidance Measures of a General Nature and Scope – General Anti-Avoidance Rules and Other Measures

Author(s): Mosquera Valderrama I.J.
Published in: Bulletin of International Taxation, Vol. 73, Issue 10, 2019, Page(s) 7, ISSN 2352-9202
Publisher: IBFD Publications
DOI: 10.5281/zenodo.4013717

Policy note: The Study of the BEPS 4 Minimum Standards as a legal transplant: A methodological framework

Author(s): Mosquera Valderrama I.J.
Published in: Intertax, Vol. 48 Issue 8/9, 2020, Page(s) 719-732, ISSN 0165-2826
Publisher: Kluwer Law Internacional
DOI: 10.5281/zenodo.4011963

Output Legitimacy Deficits and the Inclusive Framework of the OECD/G20 BaseErosion and Profit Shifting Initiative

Author(s): Mosquera Valderrama I.J.
Published in: Bulletin for International Taxation, Volume 72, No. 3, 2018, Page(s) 1-11, ISSN 0007-4624
Publisher: IBFD Publications
DOI: 10.5281/zenodo.4013500

Book chapters (11)

Trade, Tax, and Development Finance - Understanding China’s Choice of BRI Agreements and Institutions

Author(s): Michael Sampson, Jue Wang, Irma Mosquera Valderrama
Published in: Global Perspectives on China's Belt and Road Initiative - Asserting Agency through Regional Connectivity, 2021, Page(s) 59-94, ISBN 9789048553952
Publisher: Amsterdam University Press
DOI: 10.2307/j.ctv1dc9k7j.6

Colombia Chapter

Author(s): Mosquera Valderrama I.J.
Published in: The History of Double Taxation Conventions in the Pre-BEPS Era, 2021, Page(s) 5-7-533, ISBN 9789087226688
Publisher: IBFD
DOI: 10.5281/zenodo.7031751

Analisis del Contexto y Fiscalidad Internacional: El Transplante de los Estandares Minimos del Proyecto BEPS dentro y fuera de la OECD

Author(s): Grant A.; Mosquera Valderrama I.J.
Published in: Tributacion Internacional Fiscalidad en las Inversiones Transfronterizas, 1, 2020, Page(s) 93-112, ISBN 978-84-1308-798-6
Publisher: Aranzadi
DOI: 10.5281/zenodo.4011985

Global Sustainable Tax Governance in the OECD-G2O Transparency and BEPS Initiatives

Author(s): Mosquera Valderrama I.J.; Lips W.
Published in: Tax Sustainability in an EU and International Context, Group for Research on European and International Taxation (GREIT) Series nr. 13, 2020, Page(s) 235-259, ISBN 978-90-8722-620-6
Publisher: IBFD Publications
DOI: 10.5281/zenodo.4011937

An ASEM Model of Cooperation in Digital Economy Taxation: Digitalisation and New Technologies

Author(s): Mosquera Valderrama, I.J.
Published in: 13th Asia-Europe Meeting (ASEM) Summit: Multilateral Cooperation for a Resilient, Sustainable, and Rules-Based Future for ASEM, 2021, Page(s) 86-111, ISBN 978-602-5460-26-5
Publisher: Economic Research Institute for ASEAN and East Asia
DOI: 10.5281/zenodo.7031417

The Adoption of the BEPS in the Netherlands. In . K. Sadiq, A. Sawyer and B. McCredie (eds.). PRE-PRINT

Author(s): Mosquera Valderrama I.J.
Published in: Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 18 Countries, January 2019, 2019, Page(s) 190-213, ISBN 9781-906201487
Publisher: Fiscal Publications

Tax Incentives: From an Investment, Tax, and Sustainable Development Perspective

Author(s): Irma Johanna Mosquera Valderrama
Published in: Handbook of International Investment Law and Policy, 2019, Page(s) 1-21, ISBN 978-981-13-5744-2
Publisher: Springer Singapore
DOI: 10.1007/978-981-13-5744-2_31-1

Global Sustainable Tax Governance in the OECD-G20 Transparency and BEPS Initiatives

Author(s): Mosquera Valderrama I.J.; Lips W.
Published in: Tax Sustainability in an EU and International Context, Group for Research on European and International Taxation (GREIT) Series nr. 13, 2020, Page(s) 235-259, ISBN 978-90-8722-620-6
Publisher: IBFD Publications

Multilateral cooperation in international tax law

Author(s): Cubillos González, J.; Heitmüller, F.; Mosquera Valderrama, I.J.; Hosli, M.O.; Garrett, T.; Niedecken, S.; Verbeek, N.
Published in: The Future of Multilateralism: Global Cooperation and International Organizations, 2021, Page(s) 235-256, ISBN 978-1-5381-5528-8
Publisher: Rowman & Littlefield Publishers
DOI: 10.5281/zenodo.7031535

EU experience in administering GAARs

Author(s): Cubillos González, J.; Butani, M.; Jain, T.; Mosquera Valderrama, I.J.
Published in: General Anti-Avoidance Rules: The Final Tax Frontier? Indian and International Perspectives, 2021, Page(s) 971-1011, ISBN 9390529948
Publisher: Thomson Reuters
DOI: 10.5281/zenodo.7031762

Tax Incentives in Developing Countries: A Case Study—Singapore and Philippines

Author(s): Mosquera Valderrama I.J.; Balharova, Mirka
Published in: Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 2021, Page(s) 119-147, ISBN 978-3-030-64857-2
Publisher: Springer Cham
DOI: 10.1007/978-3-030-64857-2_7

Peer reviewed articles (13)

Processing personal and business data and the rule of law in the era of digital trade

Author(s): Mosquera Valderrama I.J.
Published in: Central European Political Science Review, Volume 20 Number 76, 2019, Page(s) 111-128, ISSN 1586-4197
Publisher: CePoliti Review
DOI: 10.5281/zenodo.4012214

Revisiting the Case of Customary International Tax Law

Author(s): Broekhuijsen, D.; Mosquera Valderrama, I.J.
Published in: International Community Law Review, 18719732, 2021, Page(s) 79-103, ISSN 1871-9732
Publisher: Brill | Nijhoff
DOI: 10.1163/18719732-12341459

Regulatory Framework for Tax Incentives in Developing Countries After BEPS Action 5

Author(s): Mosquera Valderrama
Published in: Intertax, Volume 48 Issue 4, 2020, Page(s) 446-459, ISSN 0165-2826
Publisher: Kluwer Law International
DOI: 10.5281/zenodo.4011954

Special Economic Zones Facing the Challenges of International Taxation: BEPS Action 5, EU Code of Conduct, and the Future

Author(s): F. Heitmüller; Irma Mosquera
Published in: Journal of International Economic Law, 13693034, 2021, Page(s) 473-490, ISSN 1369-3034
Publisher: Oxford University Press
DOI: 10.1093/jiel/jgab019

Public international law, international taxation and tax dispute resolution

Author(s): Chaisse, J.; Mosquera Valderrama I.J.
Published in: Asia Pacific Law Review, 18758444, 2022, ISSN 1875-8444
Publisher: Taylor & Francis
DOI: 10.1080/10192557.2022.2102585

The EU Standard of Good Governance in Tax Matters for Third (Non-EU) Countries

Author(s): Mosquera Valderrama Irma Johanna
Published in: Intertax, Vol 47 Issue 5, 2019, Page(s) 454-467, ISSN 0165-2826
Publisher: Kluwer Law International

Processing personal and business data and the rule of law in the era of digital trade

Author(s): Mosquera Valderrama Irma Johanna
Published in: Central European Political Science Review, Volume 20 Number 76, 2019, Page(s) 111-128, ISSN 1586-4197
Publisher: CePoliti Review

A New Wind Change in Direct Taxation

Author(s): Irma Mosquera Valderrama
Published in: German Law Journal, 21/1, 2020, Page(s) 90-95, ISSN 2071-8322
Publisher: Cambridge University Press
DOI: 10.1017/glj.2019.102

Regulatory Framework for Tax Incentives in Developing Countries After BEPS Action 5

Author(s): Mosquera Valderrama Irma Johanna
Published in: Intertax, Volume 48 Issue 4, 2020, Page(s) 446-459, ISSN 0165-2826
Publisher: Kluwer Law International

BEPS principal purpose test and customary international law

Author(s): Irma Johanna Mosquera Valderrama
Published in: Leiden Journal of International Law, 2020, Page(s) 1-22, ISSN 0922-1565
Publisher: Cambridge University Press
DOI: 10.1017/s0922156520000278

The EU Standard of Good Governance in Tax Matters forThird (Non-EU) Countries

Author(s): Mosquera Valderrama I.J.
Published in: Intertax, Vol 47 Issue 5, 2019, Page(s) 454-467, ISSN 0165-2826
Publisher: Kluwer Law International
DOI: 10.5281/zenodo.4012204

The Internet of Things in Tax Law: Contribution to chapter 3: Taxpayers' rights

Author(s): Anton Anton, A.; Mosquera Valderrama, I. J.; del Blanco Garcia, A.; Rozas, J. A; Serrat Romani, M.
Published in: Cronica Tributaria, 02102919, 2021, Page(s) 151-205, ISSN 0210-2919
Publisher: Instituto de Estudios Fiscales
DOI: 10.47092/ct.22.1.5

BEPS principal purpose test and customary international law

Author(s): Irma Johanna Mosquera Valderrama
Published in: Leiden Journal of International Law, 33/3, 2020, Page(s) 745-766, ISSN 0922-1565
Publisher: Cambridge University Press
DOI: 10.1017/S0922156520000278

Monographic books (1)

Taxation, International Cooperation and the 2030 Sustainable Development Agenda

Author(s): Mosquera Valderrama, I.J.; Lesage D.; Wouter Lips, et al.
Published in: United Nations University Series on Regionalism (UNSR, volume 19), 2021, ISBN 978-3-030-64857-2
Publisher: Springer Cham.
DOI: 10.1007/978-3-030-64857-2

Conference proceedings (1)

La Tributación de la Economía Digital: Pasado, presente y futuro. (Taxation of the Digital Economy: Past, present and future)

Author(s): Mosquera Valderrama I.J.
Published in: Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior., 2022
Publisher: Instituto Colombiano de Derecho Tributario
DOI: 10.5281/zenodo.6998657