A New Model of Global Governance in International Tax Law Making

UTPR — Potential Conflicts With International Law?

Autori: Mosquera Valderrama I.J.; Hongler P.; Chaisse J.; Debelva F.; Chand V.
Pubblicato in: Tax Notes International, 2023, Pagina/e 141-151, ISSN 1048-3306
Editore: 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

Autori: Mosquera Valderrama I.J.
Pubblicato in: Intertax, Numero 18758347, 2021, Pagina/e 915-916, ISSN 1875-8347
Editore: Kluwer Law
DOI: 10.54648/taxi2021091

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

Autori: Mosquera Valderrama I.J.
Pubblicato in: Bulletin of International Taxation, Numero Vol. 73, Numero 10, 2019, Pagina/e 7, ISSN 2352-9202
Editore: IBFD Publications
DOI: 10.5281/zenodo.4013717

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

Autori: Mosquera Valderrama I.J.
Pubblicato in: Intertax, Numero Vol. 48 Numero 8/9, 2020, Pagina/e 719-732, ISSN 0165-2826
Editore: Kluwer Law Internacional
DOI: 10.5281/zenodo.4011963

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

Autori: Mosquera Valderrama I.J.
Pubblicato in: Bulletin for International Taxation, Numero Volume 72, No. 3, 2018, Pagina/e 1-11, ISSN 0007-4624
Editore: 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

Autori: Mosquera Valderrama I.J. et al.
Pubblicato in: axpayers in International Law: International Minimum Standards for the Protection of Taxpayers' Rights, 2022
Editore: 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)

Autori: Cubillos Gonzalez, J.; Heitmüller F.; Mosquera Valderrama I.J.
Pubblicato in: 2021
Editore: 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

Autori: Mosquera Valderrama I.J.; Lesage D.; Lips W.
Pubblicato in: Working Paper Series, Numero W-2018/4, 2018, Pagina/e 2-32
Editore: 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

Autori: Cubillos González J.
Pubblicato in: Working paper, 2023
Editore: GLOBTAXGOV

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

Autori: Mosquera Valderrama. I.J.; Broekhuijsen D.; Arik E.
Pubblicato in: Resolution Promotion of inclusive and effective tax cooperation at the United Nations, 2023, Pagina/e 1-7
Editore: United Nations
DOI: 10.5281/zenodo.8255458

Tax Competition

Autori: Mosquera Valderrama I.J.; Faccio T.; Hentze T.; Mättig T.; Redonda A.; Rigoni G.; Schwab J.; Vos R.
Pubblicato in: T20 Policy briefs G20 Argentinan Presidency, Numero 1, 2018
Editore: T20
DOI: 10.5281/zenodo.4012248

Trade Implications of Tax Expenditures

Autori: Mosquera Valderrama I.J.; Redonda A.; Calvo F.; Carbonnier G.; Koopman R.; Mehrotra R
Pubblicato in: T20 Policy Briefs Saudi Arabia, 2020, Pagina/e 1-18
Editore: T20 Saudi Arabia
DOI: 10.5281/zenodo.4601501

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

Autori: Grant A.; Heitmüller F.
Pubblicato in: Report Workshop, 2019, Pagina/e 1-24
Editore: GLOBTAXGOV
DOI: 10.5281/zenodo.4013318

Corporate Tax, Digitalization and Globalization

Autori: I.J. Mosquera Valderrama, F. Heitmuller
Pubblicato in: World Economic Forum, 2019
Editore: World Economic Forum
DOI: 10.5281/zenodo.4012137

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

Autori: Juliana Cubillos Gonzalez; Marius von Frankenhorst
Pubblicato in: 2021, Pagina/e 1-11
Editore: 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

Autori: Mosquera Valderrama I.J.
Pubblicato in: 2023, Pagina/e 1-24
Editore: 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

Autori: Portolese G.
Pubblicato in: SSRN working papers, 2020
Editore: SSRN
DOI: 10.5281/zenodo.4012161

Global Tax Governance

Autori: Mosquera Valderrama I.J.
Pubblicato in: The Oxford Handbook of International Tax Law, 2023, Pagina/e 1001-1017, ISBN 9780192897688
Editore: Oxford University Press
DOI: 10.5281/zenodo.8405304

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

Autori: Michael Sampson, Jue Wang, Irma Mosquera Valderrama
Pubblicato in: Global Perspectives on China's Belt and Road Initiative - Asserting Agency through Regional Connectivity, 2021, Pagina/e 59-94, ISBN 9789048553952
Editore: Amsterdam University Press
DOI: 10.2307/j.ctv1dc9k7j.6

Colombia Chapter

Autori: Mosquera Valderrama I.J.
Pubblicato in: The History of Double Taxation Conventions in the Pre-BEPS Era, 2021, Pagina/e 5-7-533, ISBN 9789087226688
Editore: 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

Autori: Grant A.; Mosquera Valderrama I.J.
Pubblicato in: Tributacion Internacional Fiscalidad en las Inversiones Transfronterizas, Numero 1, 2020, Pagina/e 93-112, ISBN 978-84-1308-798-6
Editore: Aranzadi
DOI: 10.5281/zenodo.4011985

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

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

Iniciativas de cumplimiento cooperativo como mecanismo preventivo

Autori: Mosquera Valderrama,I.J.; Quinonez Cruz. D; Huiskers-Stoop E.
Pubblicato in: Manual sobre Control de la Planeación Tributaria Internacional. 5. Herramientas de contención de la planeación tributaria internacional, 2022, Pagina/e 1-65, ISBN 9789962722212
Editore: Inter-American Center of Tax Administrations
DOI: 10.5281/zenodo.8254736

Consensus en Legitimiteit bij het maken van Internationale Belastingregels

Autori: Mosquera Valderrama I.J.
Pubblicato in: Verschuivende machtsverhoudingen in de fiscaliteit. Jubileumbundel ter gelegenheid van 150 jaar Weekblad Fiscaal Recht, 2022, Pagina/e 147-153, ISBN 9789013169133
Editore: Wolters Kluwer
DOI: 10.5281/zenodo.8254308

Cooperative Compliance Initiatives as a Preventative Mechanism

Autori: Mosquera Valderrama I.J.; Quinonez Cruz D.; Huiskers-Stoop E.
Pubblicato in: Manual for the Control of International Tax Planning, 2022, Pagina/e 1-59, ISBN 9789962722229
Editore: Inter-American Center Tax Administrations
DOI: 10.5281/zenodo.8255109

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

Autori: Mosquera Valderrama, I.J.
Pubblicato in: 13th Asia-Europe Meeting (ASEM) Summit: Multilateral Cooperation for a Resilient, Sustainable, and Rules-Based Future for ASEM, 2021, Pagina/e 86-111, ISBN 978-602-5460-26-5
Editore: 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

Autori: Mosquera Valderrama I.J.
Pubblicato in: Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 18 Countries, Numero January 2019, 2019, Pagina/e 190-213, ISBN 9781-906201487
Editore: Fiscal Publications

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

Autori: Irma Johanna Mosquera Valderrama
Pubblicato in: Handbook of International Investment Law and Policy, 2019, Pagina/e 1-21, ISBN 978-981-13-5744-2
Editore: Springer Singapore
DOI: 10.1007/978-981-13-5744-2_31-1

Multilateral cooperation in international tax law

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

EU experience in administering GAARs

Autori: Cubillos González, J.; Butani, M.; Jain, T.; Mosquera Valderrama, I.J.
Pubblicato in: General Anti-Avoidance Rules: The Final Tax Frontier? Indian and International Perspectives, 2021, Pagina/e 971-1011, ISBN 9390529948
Editore: Thomson Reuters
DOI: 10.5281/zenodo.7031762

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

Autori: Mosquera Valderrama I.J.; Balharova, Mirka
Pubblicato in: Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 2021, Pagina/e 119-147, ISBN 978-3-030-64857-2
Editore: Springer Cham
DOI: 10.1007/978-3-030-64857-2_7

Symposium: The Future of International Tax Disputes

Autori: Mosquera Valderrama. I.J.; Chaisse J.; Rubini. L.; Prahbash R.; Tandon S.; Garcia Anton R.; Marzal T.; Mann. H.
Pubblicato in: Asia Pacific Law Review, Numero Vol 31, 2023, ISSN 1875-8444
Editore: 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

Autori: Mosquera Valderrama I.J.
Pubblicato in: Central European Political Science Review, Numero Volume 20 Number 76, 2019, Pagina/e 111-128, ISSN 1586-4197
Editore: CePoliti Review
DOI: 10.5281/zenodo.4012214

Revisiting the Case of Customary International Tax Law

Autori: Broekhuijsen, D.; Mosquera Valderrama, I.J.
Pubblicato in: International Community Law Review, Numero 18719732, 2021, Pagina/e 79-103, ISSN 1871-9732
Editore: Brill | Nijhoff
DOI: 10.1163/18719732-12341459

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

Autori: Mosquera Valderrama
Pubblicato in: Intertax, Numero Volume 48 Numero 4, 2020, Pagina/e 446-459, ISSN 0165-2826
Editore: 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

Autori: F. Heitmüller; Irma Mosquera
Pubblicato in: Journal of International Economic Law, Numero 13693034, 2021, Pagina/e 473-490, ISSN 1369-3034
Editore: Oxford University Press
DOI: 10.1093/jiel/jgab019

Public international law, international taxation and tax dispute resolution

Autori: Chaisse, J.; Mosquera Valderrama I.J.
Pubblicato in: Asia Pacific Law Review, Numero 18758444, 2022, ISSN 1875-8444
Editore: Taylor & Francis
DOI: 10.1080/10192557.2022.2102585

A New Wind Change in Direct Taxation

Autori: Irma Mosquera Valderrama
Pubblicato in: German Law Journal, Numero 21/1, 2020, Pagina/e 90-95, ISSN 2071-8322
Editore: Cambridge University Press
DOI: 10.1017/glj.2019.102

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

Autori: Mosquera Valderrama I.J.
Pubblicato in: Intertax, Numero Vol 47 Numero 5, 2019, Pagina/e 454-467, ISSN 0165-2826
Editore: Kluwer Law International
DOI: 10.5281/zenodo.4012204

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

Autori: Anton Anton, A.; Mosquera Valderrama, I. J.; del Blanco Garcia, A.; Rozas, J. A; Serrat Romani, M.
Pubblicato in: Cronica Tributaria, Numero 02102919, 2021, Pagina/e 151-205, ISSN 0210-2919
Editore: Instituto de Estudios Fiscales
DOI: 10.47092/ct.22.1.5

BEPS principal purpose test and customary international law

Autori: Irma Johanna Mosquera Valderrama
Pubblicato in: Leiden Journal of International Law, Numero 33/3, 2020, Pagina/e 745-766, ISSN 0922-1565
Editore: 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).

Autori: Heitmuller F.
Pubblicato in: 2023
Editore: Leiden University pending

Taxation, International Cooperation and the 2030 Sustainable Development Agenda

Autori: Mosquera Valderrama, I.J.; Lesage D.; Wouter Lips, et al.
Pubblicato in: United Nations University Series on Regionalism (UNSR, volume 19), 2021, ISBN 978-3-030-64857-2
Editore: 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)

Autori: Mosquera Valderrama I.J.
Pubblicato in: Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior., 2022
Editore: Instituto Colombiano de Derecho Tributario
DOI: 10.5281/zenodo.6998657

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