Irma Mosquera Full Professor Tax Governance at Leiden Law School (Leiden University), the Netherlands.

More information about Irma Mosquera Valderrama

She is also the  EU Jean Monnet Chair Holder on the topic EU Tax Governance (EUTAXGOV), and Lead Researcher of the European Research Council (ERC) Funded Project that investigates Global Tax Governance (GLOBTAXGOV). 

She received her PhD (cum laude) in 2007 in the Netherlands. She was also a Fulbright Scholar (PhD research) at New York University, and the University of Florida (Gainesville), the United States. Before joining Leiden, she was working as  tax adviser (PwC, Hamelink & Van den Tooren), lecturer (University of Utrecht, Erasmus University, the Hague University of Applied Sciences) and postdoctoral researcher (International Bureau of Fiscal Documentation  IBFD), the Netherlands.  

Her areas of expertise are international tax law and comparative tax law in developed and developing countries , exchange of information, global tax governance and BEPS related issues in developed and developing countries.

TEACHING ACTIVITIES 

 Lectures/courses given in the framework of the EU Jean Monnet Chair EUTAXGOV at Leiden University. Topic Jean Monnet Chair: EU Tax Governance and  International Tax Law Making by the EU 

2021-2022

• Policy Coherence to achieve the Sustainable Development Goals from a tax, trade, and investment law perspective  (HC Law)
• Role of International Actors to tackle global inequality (Honours Academy) 
• International Tax Law for Multinational Enterprises
• Orientation to Business Law (Guest Lecture: International corporations carrying out business abroad: Tax and Sustainability issues)
• Comparative Tax Law
• Belastingverdragen (In English Tax Treaties)
• EU Tax Governance (FGGA Jean Monnet Summer School The European Union in Global Governance: Guest Lecture: The EU and International Tax Law: Base Erosion and Profit Shifting and Beyond)
• Leiden University summer school with Duke University (Taxation of cross-border transactions)

2022-2023

• Policy Coherence to achieve the Sustainable Development Goals from a tax, trade, and investment law perspective  (HC Law)
• EU and Tax Sovereignty: Discussing the Role of the EU in International Tax Law Making (FGGA MsC International Relations and Diplomacy Program 
•  Role of International Actors to tackle global inequality (Honours Academy)
• International Tax Law for Multinational Enterprises (Exchange/Law students)
• Working group Privatissimum: Topic The EU Global Regulatory Power and the EU Standard of Tax Good Governance 
• General Understanding of Comparative Tax Law (Minor Tax and Society)
• Belastingverdragen (In English Tax Treaties)
• Comparative Tax Law (Exchange/Law students) 
• EU Tax Governance (FGGA Jean Monnet Summer School  The European Union in Global Governance: Guest Lecture: The EU and International Tax Law: Base Erosion and Profit Shifting and Beyond) 
•  Leiden University summer school with Duke University (Taxation of cross-border transactions) 

2023-2024

• Policy Coherence to achieve the Sustainable Development Goals from a tax, trade, and investment law perspective  (HC Law)
• EU and Tax Sovereignty: Discussing the Role of the EU in International Tax Law Making (FGGA MsC International Relations and Diplomacy Program 
•  Role of International Actors to tackle global inequality (Honours Academy)
• International Tax Law for Multinational Enterprises (Exchange/Law students)
• Working group Privatissimum: Topic The EU Global Regulatory Power and the EU Standard of Tax Good Governance 
• General Understanding of Comparative Tax Law (Minor Tax and Society)
• Belastingverdragen (In English Tax Treaties)
• Comparative Tax Law (Exchange/Law students) 
• EU Tax Governance (FGGA Jean Monnet Summer School  The European Union in Global Governance: Guest Lecture: The EU and International Tax Law: Base Erosion and Profit Shifting and Beyond) (t.b.c.)
• Postgraduate Training The EU’s Global Regulatory Power and the EU Standard of Tax Good Governance

Some of these courses are given with other co-lecturers, or as a guest lecturer, or in the framework of a summer school. More information on the chair and courses available at the EUTAXGOV website link https://www.universiteitleiden.nl/en/law/institute-for-tax-law-and-economics/tax-law/eu-tax-governance and EUTAXGOV blog https://eutaxgov.weblog.leidenuniv.nl/

Information on some of the courses available at Leiden University Prospectus link https://studiegids.universiteitleiden.nl/en/search?for=courses&ec-min=&ec-max=&q=mosquera&edition=2022-2023

RESEARCH ACTIVITIES 

For research/output activities regarding the ERC funded project GLOBTAXGOV project see blog available here https://globtaxgov.weblog.leidenuniv.nl/

 Other research projects in cooperation with other partners:

• 2019-2022. Main applicant Iñaki Bilbao Estrada Fundación Universitaria San Pablo-CEU – Universidad CEU Cardenal Herrera in cooperation with several partners. 612029-EPP-1-2019-1-ES-EPPJMO-EU JEAN MONNET PROJECT Digitalization of Tax Administrations in the EU
• 2020-2021. Main applicant GLOBTAXGOV. The development of a toolkit and database on general anti-avoidance rules GAARs. Project funded by the CIAT (Inter-American Centre for Tax Administrations)-GIZ (German Development Cooperation)
• 2020-2022. Main applicant Alvaro Anton. Fundación Universitaria San Pablo-CEU – Universidad CEU Cardenal Herrera in cooperation with several partners. 620987-EPP-1-2020-1-ES-EPPJMO-EU JAN MONNET PROJECT Legal Design Thinking and Legal Visualization. Towards an Understandable EU Law.
• 2020-present. Main applicant Madeleine Hosli Faculty of Governance and Global Affairs Leiden University. 620608-EPP-1-2020-1-NL-EPPJMO-MODULE. Jean Monnet Summer School. The European Union in Global Governance

ANCILLARY ACTIVITIES  

Between 2013-2017, Prof. Mosquera Valderrama was a  member of the international research project entitled “Sustainable Tax Governance in Developing Countries through Global Tax Transparency” (DeStaT), financed by the Research Council of Norway. 

In 2018-2020, she was a member of the Reference Group (Policy & Operations Evaluation Department (IOB) Dutch Ministry of Foreign Affairs) evaluating the Dutch government policies and activities to strengthen tax systems in developing countries in the period 2012-2019. in 2019,  she was  a member of the Council for International Multidisciplinary Cooperation of Mendel University in Brno, Czech Republic. From 2022-2023, she was an external expert working on the UNDP Tax for SDGs Initiative- developing a course on Tax for SDGs.

For current ancillary activities, see tab ancillary activities. 

Publications

Activities