A New Model of Global Governance in International Tax Law Making

UTPR — Potential Conflicts With International Law?

Autorzy: Mosquera Valderrama I.J.; Hongler P.; Chaisse J.; Debelva F.; Chand V.
Opublikowane w: Tax Notes International, 2023, Strona(/y) 141-151, ISSN 1048-3306
Wydawca: 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

Autorzy: Mosquera Valderrama I.J.
Opublikowane w: Intertax, Numer 18758347, 2021, Strona(/y) 915-916, ISSN 1875-8347
Wydawca: Kluwer Law
DOI: 10.54648/taxi2021091

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

Autorzy: Mosquera Valderrama I.J.
Opublikowane w: Bulletin of International Taxation, Numer Vol. 73, Numer 10, 2019, Strona(/y) 7, ISSN 2352-9202
Wydawca: IBFD Publications
DOI: 10.5281/zenodo.4013717

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

Autorzy: Mosquera Valderrama I.J.
Opublikowane w: Intertax, Numer Vol. 48 Numer 8/9, 2020, Strona(/y) 719-732, ISSN 0165-2826
Wydawca: Kluwer Law Internacional
DOI: 10.5281/zenodo.4011963

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

Autorzy: Mosquera Valderrama I.J.
Opublikowane w: Bulletin for International Taxation, Numer Volume 72, No. 3, 2018, Strona(/y) 1-11, ISSN 0007-4624
Wydawca: 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

Autorzy: Mosquera Valderrama I.J. et al.
Opublikowane w: axpayers in International Law: International Minimum Standards for the Protection of Taxpayers' Rights, 2022
Wydawca: 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)

Autorzy: Cubillos Gonzalez, J.; Heitmüller F.; Mosquera Valderrama I.J.
Opublikowane w: 2021
Wydawca: 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

Autorzy: Mosquera Valderrama I.J.; Lesage D.; Lips W.
Opublikowane w: Working Paper Series, Numer W-2018/4, 2018, Strona(/y) 2-32
Wydawca: 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

Autorzy: Cubillos González J.
Opublikowane w: Working paper, 2023
Wydawca: GLOBTAXGOV

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

Autorzy: Mosquera Valderrama. I.J.; Broekhuijsen D.; Arik E.
Opublikowane w: Resolution Promotion of inclusive and effective tax cooperation at the United Nations, 2023, Strona(/y) 1-7
Wydawca: United Nations
DOI: 10.5281/zenodo.8255458

Tax Competition

Autorzy: Mosquera Valderrama I.J.; Faccio T.; Hentze T.; Mättig T.; Redonda A.; Rigoni G.; Schwab J.; Vos R.
Opublikowane w: T20 Policy briefs G20 Argentinan Presidency, Numer 1, 2018
Wydawca: T20
DOI: 10.5281/zenodo.4012248

Trade Implications of Tax Expenditures

Autorzy: Mosquera Valderrama I.J.; Redonda A.; Calvo F.; Carbonnier G.; Koopman R.; Mehrotra R
Opublikowane w: T20 Policy Briefs Saudi Arabia, 2020, Strona(/y) 1-18
Wydawca: T20 Saudi Arabia
DOI: 10.5281/zenodo.4601501

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

Autorzy: Grant A.; Heitmüller F.
Opublikowane w: Report Workshop, 2019, Strona(/y) 1-24
Wydawca: GLOBTAXGOV
DOI: 10.5281/zenodo.4013318

Corporate Tax, Digitalization and Globalization

Autorzy: I.J. Mosquera Valderrama, F. Heitmuller
Opublikowane w: World Economic Forum, 2019
Wydawca: World Economic Forum
DOI: 10.5281/zenodo.4012137

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

Autorzy: Juliana Cubillos Gonzalez; Marius von Frankenhorst
Opublikowane w: 2021, Strona(/y) 1-11
Wydawca: 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

Autorzy: Mosquera Valderrama I.J.
Opublikowane w: 2023, Strona(/y) 1-24
Wydawca: 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

Autorzy: Portolese G.
Opublikowane w: SSRN working papers, 2020
Wydawca: SSRN
DOI: 10.5281/zenodo.4012161

Global Tax Governance

Autorzy: Mosquera Valderrama I.J.
Opublikowane w: The Oxford Handbook of International Tax Law, 2023, Strona(/y) 1001-1017, ISBN 9780192897688
Wydawca: Oxford University Press
DOI: 10.5281/zenodo.8405304

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

Autorzy: Michael Sampson, Jue Wang, Irma Mosquera Valderrama
Opublikowane w: Global Perspectives on China's Belt and Road Initiative - Asserting Agency through Regional Connectivity, 2021, Strona(/y) 59-94, ISBN 9789048553952
Wydawca: Amsterdam University Press
DOI: 10.2307/j.ctv1dc9k7j.6

Colombia Chapter

Autorzy: Mosquera Valderrama I.J.
Opublikowane w: The History of Double Taxation Conventions in the Pre-BEPS Era, 2021, Strona(/y) 5-7-533, ISBN 9789087226688
Wydawca: 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

Autorzy: Grant A.; Mosquera Valderrama I.J.
Opublikowane w: Tributacion Internacional Fiscalidad en las Inversiones Transfronterizas, Numer 1, 2020, Strona(/y) 93-112, ISBN 978-84-1308-798-6
Wydawca: Aranzadi
DOI: 10.5281/zenodo.4011985

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

Autorzy: Mosquera Valderrama I.J.; Lips W.
Opublikowane w: Tax Sustainability in an EU and International Context, Numer Group for Research on European and International Taxation (GREIT) Series nr. 13, 2020, Strona(/y) 235-259, ISBN 978-90-8722-620-6
Wydawca: IBFD Publications
DOI: 10.5281/zenodo.4011937

Iniciativas de cumplimiento cooperativo como mecanismo preventivo

Autorzy: Mosquera Valderrama,I.J.; Quinonez Cruz. D; Huiskers-Stoop E.
Opublikowane w: Manual sobre Control de la Planeación Tributaria Internacional. 5. Herramientas de contención de la planeación tributaria internacional, 2022, Strona(/y) 1-65, ISBN 9789962722212
Wydawca: Inter-American Center of Tax Administrations
DOI: 10.5281/zenodo.8254736

Consensus en Legitimiteit bij het maken van Internationale Belastingregels

Autorzy: Mosquera Valderrama I.J.
Opublikowane w: Verschuivende machtsverhoudingen in de fiscaliteit. Jubileumbundel ter gelegenheid van 150 jaar Weekblad Fiscaal Recht, 2022, Strona(/y) 147-153, ISBN 9789013169133
Wydawca: Wolters Kluwer
DOI: 10.5281/zenodo.8254308

Cooperative Compliance Initiatives as a Preventative Mechanism

Autorzy: Mosquera Valderrama I.J.; Quinonez Cruz D.; Huiskers-Stoop E.
Opublikowane w: Manual for the Control of International Tax Planning, 2022, Strona(/y) 1-59, ISBN 9789962722229
Wydawca: Inter-American Center Tax Administrations
DOI: 10.5281/zenodo.8255109

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

Autorzy: Mosquera Valderrama, I.J.
Opublikowane w: 13th Asia-Europe Meeting (ASEM) Summit: Multilateral Cooperation for a Resilient, Sustainable, and Rules-Based Future for ASEM, 2021, Strona(/y) 86-111, ISBN 978-602-5460-26-5
Wydawca: 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

Autorzy: Mosquera Valderrama I.J.
Opublikowane w: Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 18 Countries, Numer January 2019, 2019, Strona(/y) 190-213, ISBN 9781-906201487
Wydawca: Fiscal Publications

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

Autorzy: Irma Johanna Mosquera Valderrama
Opublikowane w: Handbook of International Investment Law and Policy, 2019, Strona(/y) 1-21, ISBN 978-981-13-5744-2
Wydawca: Springer Singapore
DOI: 10.1007/978-981-13-5744-2_31-1

Multilateral cooperation in international tax law

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

EU experience in administering GAARs

Autorzy: Cubillos González, J.; Butani, M.; Jain, T.; Mosquera Valderrama, I.J.
Opublikowane w: General Anti-Avoidance Rules: The Final Tax Frontier? Indian and International Perspectives, 2021, Strona(/y) 971-1011, ISBN 9390529948
Wydawca: Thomson Reuters
DOI: 10.5281/zenodo.7031762

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

Autorzy: Mosquera Valderrama I.J.; Balharova, Mirka
Opublikowane w: Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 2021, Strona(/y) 119-147, ISBN 978-3-030-64857-2
Wydawca: Springer Cham
DOI: 10.1007/978-3-030-64857-2_7

Symposium: The Future of International Tax Disputes

Autorzy: Mosquera Valderrama. I.J.; Chaisse J.; Rubini. L.; Prahbash R.; Tandon S.; Garcia Anton R.; Marzal T.; Mann. H.
Opublikowane w: Asia Pacific Law Review, Numer Vol 31, 2023, ISSN 1875-8444
Wydawca: 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

Autorzy: Mosquera Valderrama I.J.
Opublikowane w: Central European Political Science Review, Numer Volume 20 Number 76, 2019, Strona(/y) 111-128, ISSN 1586-4197
Wydawca: CePoliti Review
DOI: 10.5281/zenodo.4012214

Revisiting the Case of Customary International Tax Law

Autorzy: Broekhuijsen, D.; Mosquera Valderrama, I.J.
Opublikowane w: International Community Law Review, Numer 18719732, 2021, Strona(/y) 79-103, ISSN 1871-9732
Wydawca: Brill | Nijhoff
DOI: 10.1163/18719732-12341459

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

Autorzy: Mosquera Valderrama
Opublikowane w: Intertax, Numer Volume 48 Numer 4, 2020, Strona(/y) 446-459, ISSN 0165-2826
Wydawca: 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

Autorzy: F. Heitmüller; Irma Mosquera
Opublikowane w: Journal of International Economic Law, Numer 13693034, 2021, Strona(/y) 473-490, ISSN 1369-3034
Wydawca: Oxford University Press
DOI: 10.1093/jiel/jgab019

Public international law, international taxation and tax dispute resolution

Autorzy: Chaisse, J.; Mosquera Valderrama I.J.
Opublikowane w: Asia Pacific Law Review, Numer 18758444, 2022, ISSN 1875-8444
Wydawca: Taylor & Francis
DOI: 10.1080/10192557.2022.2102585

A New Wind Change in Direct Taxation

Autorzy: Irma Mosquera Valderrama
Opublikowane w: German Law Journal, Numer 21/1, 2020, Strona(/y) 90-95, ISSN 2071-8322
Wydawca: Cambridge University Press
DOI: 10.1017/glj.2019.102

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

Autorzy: Mosquera Valderrama I.J.
Opublikowane w: Intertax, Numer Vol 47 Numer 5, 2019, Strona(/y) 454-467, ISSN 0165-2826
Wydawca: Kluwer Law International
DOI: 10.5281/zenodo.4012204

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

Autorzy: Anton Anton, A.; Mosquera Valderrama, I. J.; del Blanco Garcia, A.; Rozas, J. A; Serrat Romani, M.
Opublikowane w: Cronica Tributaria, Numer 02102919, 2021, Strona(/y) 151-205, ISSN 0210-2919
Wydawca: Instituto de Estudios Fiscales
DOI: 10.47092/ct.22.1.5

BEPS principal purpose test and customary international law

Autorzy: Irma Johanna Mosquera Valderrama
Opublikowane w: Leiden Journal of International Law, Numer 33/3, 2020, Strona(/y) 745-766, ISSN 0922-1565
Wydawca: 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).

Autorzy: Heitmuller F.
Opublikowane w: 2023
Wydawca: Leiden University pending

Taxation, International Cooperation and the 2030 Sustainable Development Agenda

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

Autorzy: Mosquera Valderrama I.J.
Opublikowane w: Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior., 2022
Wydawca: Instituto Colombiano de Derecho Tributario
DOI: 10.5281/zenodo.6998657

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