Tax Law

Output and contributions

This section shows some of the most relevant articles that are also related to the topic of the EUTAXGOV Chair.

See further articles here.
Leaflet The EU’s Role in the Global Governance of Direct Taxes.

Inaugural Lecture Blogpost: Global Tax Governance: Legitimacy and Inclusiveness. Why it matters or read the PDF as a book.
UTPR Potential Conflicts with International Law (with P. Hongler, F. Debelva, J. Chaisse and V. Chand). Tax Notes International . July 2013 (article).

Editors MOSQUERA VALDERRAMA I.J. (with Julien Chaisse) Special Section Asia Pacific Law Review The Future of International Tax Disputes. Link to special section
MOSQUERA VALDERRAMA I.J. Consensus en Legitimiteit bij het maken van Internationale Belastingregels (Consensus and Legitimacy in International Tax Law Making). Weekblad Fiscaal Recht. Special Issue 150 anniversary “Verschuivende machtsverhoudingen in de fiscaliteit“. (article)
MOSQUERA VALDERRAMA I.J. (with Julien Chaisse) Public international law, international taxation and tax dispute resolution, Asia Pacific Law Review, DOI: 10.1080/10192557.2022.2102585 (article in journal)

MOSQUERA VALDERRAMA I.J. Critical Review of the ATAD Implementation: Foreword: The Implementation of the ATAD in the EU: The Same but not the Same. Intertax. Vol. 49 Issue 11 (short article)
MOSQUERA VALDERRAMA I.J. Taxation: An ASEM Model of Cooperation in Digital Economy Taxation: Digitalisation and New Technologies in 13th Asia-Europe Meeting (ASEM) Summit: Multilateral Cooperation for a Resilient, Sustainable, and Rules-Based Future for ASEM.. Paper commissioned by ERIA Economic Research for Asia and East Asia. (book chapter)
HEITMULLER F. and MOSQUERA I.J.Special Economic Zones Facing the Challenges of International Taxation: BEPS Action 5, EU Code of Conduct, and the Future. Journal of International Economic Law 2021, 00, 1–18 . (double-blinded peer review) (article in journal).
Taxation, International Cooperation and the 2030 Sustainable Development Agenda edited by Mosquera Valderrama I.J., Lesage D. and Lips W. United Nations University Series on Regionalism book series (UNSR, volume 19). Springer Publications (Double-blinded peer review) (book ) Open access.
MOSQUERA VALDERRAMA I.J. (WITH BALHAROVA M.). Tax Incentives in Developing Countries: A Case Study: Singapore and Philippines, Eds. ( Mosquera Valderrama I.J, Lesage, D. and Lips W. ) United Nations University Series on regionalism. Springer Publications (double-blinded peer review) (book chapter)
CUBILLOS GONZALEZ J. (Ed. MOSQUERA VALDERRAMA I.J.). EU Experience in Administering GAARs in General Anti-Avoidance Rules: The Final Tax Frontier. Indian and International perspectives (Eds. Butani M. and Jain T. ) Thomson Reuters.

MOSQUERA VALDERRAMA, I.J. The study of the BEPS 4 Minimum Standards as a legal transplant: A Methodological Framework Intertax Vol. 48, Issue 8/9 (policy note).
MOSQUERA VALDERRAMA, I.J. (with Wouter Lips).Global Sustainable Tax Governance in the OECD-G20 Transparency and BEPS Initiatives. 14th GREIT Annual Conference Tax Sustainability in an EU and International Context. IBFD Publications (book chapter)
MOSQUERA VALDERRAMA I.J. Regulatory Framework for Tax Incentives in Developing Countries After BEPS Action 5. Intertax, Vol. 48. Issue 4 (blinded-peer review) (article in journal)
MOSQUERA VALDERRAMA, I.J. A new wind change in direct taxation. 20 Challenges for the EU in 2020’s. Special Issue German Law Journal. (article in journal)
MOSQUERA VALDERRAMA, I.J. (2020) Tax Incentives: From an Investment, Tax, and Sustainable Development Perspective. In: Chaisse J., Choukroune L., Jusoh S. (eds) Handbook of International Investment Law and Policy. Springer, Singapore. (book chapter)

MOSQUERA VALDERRAMA, I.J. (with I.J.J.Burgers) Review of Anti-Avoidance Measures of a General Nature and Scope – General Anti-Avoidance Rules and Other Measures. IBFD Publications (article in journal)
MOSQUERA VALDERRAMA, I.J. The EU standard of good governance in tax matters for third (non-EU) countries. Intertax (blinded-peer review) (article in journal)
MOSQUERA VALDERRAMA I.J. Processing of personal and business data and the rule of law in the era of digital trade, Central European Political Science Review CEPSR Journal – 76 number (blinded peer review) (article in journal)

MOSQUERA VALDERRAMA I.J. (WITH VON HALDENWANG C., FACCIO T., HENTZE T., MÄTTIG T., REDONDA A., RIGONI G., SCHWAB J. & VOS R.), Policy brief Tax Competition to be submitted to the G20 Ministers of Finance under the 2018 Argentinian Presidency T20 Policy brief (G20 Argentinian Presidency, Task Force Trade, Investment and International Cooperation) (policy brief)
MOSQUERA VALDERRAMA I.J., LESAGE D., & LIPS W., Tax and Development: The Link between International Taxation, The Base Erosion Profit Shifting Project and The 2030 Sustainable Development Agenda (Institute of Tax Law and Economics, Faculty of Law, Leiden University), no. W-2018/3. Brugges, Belgium: UNU Institute on Comparative Regional Integration Studies (working paper)
MOSQUERA VALDERRAMA I.J., Output Legitimacy Deficits and the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative Bulletin for International Taxation 72(3) IBFD Publications (article in journal)

MOSQUERA VALDERRAMA I.J., (with I.J.J. Burgers) (2017) Fairness: A Dire International Standard with no Meaning? Intertax (45(12):767-783 (article in journal)
MOSQUERA VALDERRAMA I.J. (with I.J.J. Burgers) (2017), Corporate Taxation and BEPS: A Fair Slice for Developing Countries?, Erasmus Law Review 10(1): 29-47. (article in journal)
MOSQUERA VALDERRAMA I.J. (with F. Debelva) (2017), Privacy and Confidentiality in Exchange of Information Procedures: Some Uncertainties, Many Issues, but Few Solutions, Intertax 45(5): 362-381. (blinded-peer review) (article in journal)
MOSQUERA VALDERRAMA I.J., MAZZ A., SCHOUERI L., QUINONEZ N., ROELEVELD J. PISTONE P., AND ZIMMER F. (2017). The Rule of Law and the Effective Protection of Taxpayers’ Rights in Developing Countries. WU International Taxation Research Paper Series (10)
MOSQUERA VALDERRAMA I.J. (2015) The OECD-BEPS Measures to Deal with Aggressive Tax Planning in South America and Sub-Saharan Africa: The Challenges Ahead, Intertax 43(10): 615-627. (article in journal)
MOSQUERA VALDERRAMA I.J. (2015) Legitimacy and the Making of International Tax Law The Challenges of Multilateralism World Tax Journal 7(3):344-366. Reproduced with permission from the publisher.
MOSQUERA VALDERRAMA I.J. (2008) Interaction of Tax Systems and Tax Cultures in an International Legal Order for Taxation Diritto e Pratica Tributaria Internazionale, CEDAM, Vol. 5, No. 2, pp. 841-867, 2008