A New Model of Global Governance in International Tax Law Making

UTPR — Potential Conflicts With International Law?

Author(s): Mosquera Valderrama I.J.; Hongler P.; Chaisse J.; Debelva F.; Chand V.
Published in: Tax Notes International, 2023, Page(s) 141-151, ISSN 1048-3306
Publisher: Tax Notes
DOI: 10.5281/zenodo.8255675

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, Issue 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, Issue 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, Issue 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, Issue Volume 72, No. 3, 2018, Page(s) 1-11, ISSN 0007-4624
Publisher: IBFD Publications
DOI: 10.5281/zenodo.4013500

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, Issue W-2018/4, 2018, Page(s) 2-32
Publisher: UNU Institute on Comparative Regional Integration Studies
DOI: 10.5281/zenodo.4012262

Empirical analysis of the motives that steer international tax standards implementation. Working paper

Author(s): Cubillos González J.
Published in: Working paper, 2023
Publisher: GLOBTAXGOV

Input to the UN public consultation on “Promotion of inclusive and effective tax cooperation at the United Nations”

Author(s): Mosquera Valderrama. I.J.; Broekhuijsen D.; Arik E.
Published in: Resolution Promotion of inclusive and effective tax cooperation at the United Nations, 2023, Page(s) 1-7
Publisher: United Nations
DOI: 10.5281/zenodo.8255458

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, Issue 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

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

Global tax governance: legitimacy and inclusiveness: why it matters. Inaugural lecture given by Prof. dr. Irma Mosquera Valderrama on the acceptance of her position as professor Tax Governance at Leiden University on Friday June 30, 2023

Author(s): Mosquera Valderrama I.J.
Published in: 2023, Page(s) 1-24
Publisher: Leiden University
DOI: 10.5281/zenodo.8255654

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

Global Tax Governance

Author(s): Mosquera Valderrama I.J.
Published in: The Oxford Handbook of International Tax Law, 2023, Page(s) 1001-1017, ISBN 9780192897688
Publisher: Oxford University Press
DOI: 10.5281/zenodo.8405304

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, Issue 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, Issue 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

Iniciativas de cumplimiento cooperativo como mecanismo preventivo

Author(s): Mosquera Valderrama,I.J.; Quinonez Cruz. D; Huiskers-Stoop E.
Published in: Manual sobre Control de la Planeación Tributaria Internacional. 5. Herramientas de contención de la planeación tributaria internacional, 2022, Page(s) 1-65, ISBN 9789962722212
Publisher: Inter-American Center of Tax Administrations
DOI: 10.5281/zenodo.8254736

Consensus en Legitimiteit bij het maken van Internationale Belastingregels

Author(s): Mosquera Valderrama I.J.
Published in: Verschuivende machtsverhoudingen in de fiscaliteit. Jubileumbundel ter gelegenheid van 150 jaar Weekblad Fiscaal Recht, 2022, Page(s) 147-153, ISBN 9789013169133
Publisher: Wolters Kluwer
DOI: 10.5281/zenodo.8254308

Cooperative Compliance Initiatives as a Preventative Mechanism

Author(s): Mosquera Valderrama I.J.; Quinonez Cruz D.; Huiskers-Stoop E.
Published in: Manual for the Control of International Tax Planning, 2022, Page(s) 1-59, ISBN 9789962722229
Publisher: Inter-American Center Tax Administrations
DOI: 10.5281/zenodo.8255109

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, Issue 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

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, Issue United Nations University Series on Regionalism, 2021, Page(s) 119-147, ISBN 978-3-030-64857-2
Publisher: Springer Cham
DOI: 10.1007/978-3-030-64857-2_7

Symposium: The Future of International Tax Disputes

Author(s): Mosquera Valderrama. I.J.; Chaisse J.; Rubini. L.; Prahbash R.; Tandon S.; Garcia Anton R.; Marzal T.; Mann. H.
Published in: Asia Pacific Law Review, Issue Vol 31, 2023, ISSN 1875-8444
Publisher: Taylor & Francis Online
DOI: 10.1080/10192557.2022.2102588

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, Issue 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, Issue 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, Issue 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, Issue 24(2), 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, Issue 18758444, 2022, ISSN 1875-8444
Publisher: Taylor & Francis
DOI: 10.1080/10192557.2022.2102585

A New Wind Change in Direct Taxation

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

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

Author(s): Mosquera Valderrama I.J.
Published in: Intertax, Issue 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, Issue 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, Issue 33/3, 2020, Page(s) 745-766, ISSN 0922-1565
Publisher: Cambridge University Press
DOI: 10.1017/S0922156520000278

Combatting tax avoidance, the OECD way? The impact of the BEPS Project on developing and emerging countries’ approach to international tax avoidanceFinal manuscript submitted to the PhD Doctorate Committee (pending approval).

Author(s): Heitmuller F.
Published in: 2023
Publisher: Leiden University pending

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

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

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