Irma Mosquera Valderrama
Professor Tax Law
- Name
- Prof.dr. I.J. Mosquera Valderrama
- Telephone
- +31 71 527 6618
- i.j.mosquera.valderrama@law.leidenuniv.nl
- ORCID iD
- 0000-0002-6725-0552
Irma Mosquera Full Professor Tax Governance at Leiden Law School (Leiden University), the Netherlands.
More information about Irma Mosquera Valderrama
See also
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.
Professor Tax Law
- Faculteit Rechtsgeleerdheid
- Instituut Fiscale en Economische vakken
- Belastingrecht
- Hongler P., Mosquera Valderrama I.J., Debelva F., Chand V. & Chaisse J. (2023), UTPR: Potential conflicts with international law?, Tax Notes International 111: 141-151.
- Mosquera Valderrama I.J. (2023), Global tax governance. In: Haase F. & Kofler G. (Eds.), The Oxford Handbook of International Tax Law. Oxford: Oxford University Press. 1007-1024.
- Mosquera Valderrama I.J. (2023), Trade digitalization and taxation. In: Chaisse J. & Rodríguez-Chiffelle C. (Eds.), The Elgar Companion to the World Trade Organization. Elgar Companions to International Organisations series. Cheltenham: Edward Elgar Publishing. 90-107.
- Chaisse J. & Mosquera I.J. (2023), Public international law, international taxation and tax dispute resolution, Asia Pacific Law Review 31(1): 192-203.
- Broekhuijsen D.M., Arik Önal E. & Mosquera Valderrama I.J. (2023), Input to the UN public consultation on “Promotion of inclusive and effective tax cooperation at the United Nations". [other].
- Quiñones D., Mosquera Valderrama I.J. & Huiskers-Stoop E.A.M. (2022), Cooperative compliance initiatives as a preventative mechanism. Manual for the Control of International Tax Planning. 5. Tools for Combatting International Tax Planning no. Section 5.5. Panamá: Centro Interamericano de Administraciones Tributarias (CIAT).
- Quiñones D., Mosquera Valderrama I.J. & Huiskers-Stoop E.A.M. (2022), Iniciativas de cumplimiento cooperativo como mecanismo preventivo Manual sobre Control de la Planeación Tributaria Internacional. 5. Herramientas de contención de la planeación tributaria internacional no. 5.5. Panamá: Centro Interamericano de Administraciones Tributarias (CIAT).
- Cubillos González J., Heitmüller F., Mosquera Valderrama I.J. & Inter-American Center of Tax Administrations (CIAT) (2022), Toolkit for the design and effective implementation of domestic and international general anti-avoidance rules. Panamá: Inter-American Center of Tax Administrations (CIAT).
- Antón Á.A., del Blanco García A.J., Mosquera Valderrama I.J., Rozas J.A. & Serrat Romaní M. (2022), The internet of things in Tax Law, Crónica Tributaria 2022(182): 151-205.
- Mosquera Valderrama I.J. (2022), La Tributación de la Economía Digital: Pasado, presente y futuro = Taxation of the digital economy: past, present and future. In: Memorias de las 46° Jornadas Colombianas de Derecho Tributario, Derecho Aduanero y Comercio Exterior. Bogotá, Colombia: Instituto Colombiano de Derecho Tributario. 239-266.
- Mosquera Valderrama I.J. & Hongler P. (2022), Contribution to the report and book "The Protection of Taxpayers' Rights in International Law - Results of the ILA Study Group on International Tax Law 2018-2021". Brussels: International Law Association.
- Mosquera Valderrama I.J. (2022), Consensus en Legitimiteit bij het maken van Internationale Belastingregels. In: Essers P.H.J., Herreveld F.R., Jansen J.J.M., Stevens L.G.M. & Vennix W.J.M. (Eds.) Verschuivende machtsverhoudingen in de fiscaliteit. Jubileumbundel ter gelegenheid van 150 jaar Weekblad Fiscaal Recht. Deventer: Wolters Kluwer. 147-153.
- Cubillos González J., Heitmüller F., Mosquera Valderrama I.J. & Inter-American Center of Tax Administrations (CIAT) (2022), Juego de Herramientas para el Diseño y la Aplicación Efectiva de Normas Generales Anti-Abuso Nacionales e Internacionales. Panamá: Centro Interamericano de Administraciones Tributarias - CIAT.
- Sampson M.D., Wang J. & Mosquera Valderrama I.J. (2021), Trade, tax, and development finance: understanding China’s choice of BRI agreements and institutions. In: Schneider F. (Ed.), Global Perspectives on China's Belt and Road Initiative: Asserting Agency through Regional Connectivity. Amsterdam: Amsterdam University Press. 59-94.
- Broekhuijsen D.M. & Mosquera Valderrama I.J. (2021), Revisiting the case of customary international tax law, International Community Law Review 23(1): 79-103.
- Heitmüller F. & Mosquera Valderrama I.J. (2021), Special economic zones facing the challenges of international taxation: BEPS Action 5, EU Code of Conduct, and the future, Journal of International Economic Law 24(2): 473-490.
- Mosquera Valderrama I.J. (2021), An ASEM Model of cooperation in digital economy taxation: digitalisation and new technologies. In: Prakash A. (Ed.), 13th Asia-Europe Meeting (ASEM) Summit: Multilateral Cooperation for a Resilient, Sustainable and Rules-Based Future for ASEM. Jakarta & Phnom Penh: Economic Research Institute for ASEAN and East Asia (ERIA) & ASEM13 and The Royal Government of Cambodia. 86-111.
- Mosquera Valderrama I.J., Lesage D. & Lips W. (Eds.) (2021), Taxation, International Cooperation and the 2030 Sustainable Development Agenda. United Nations University Series on Regionalism no. 19. Cham: Springer.
- Mosquera Valderrama I.J. & Balharová M. (2021), Tax incentives in developing countries: a case study—Singapore and Philippines. In: Mosquera Valderrama I.J., Lesage D. & Lips W. (Eds.), Taxation, International Cooperation and the 2030 Sustainable Development Agenda. United Nations University Series on Regionalism no. 19. Cham: Springer. 119-147.
- Mosquera Valderrama I.J. (2021), The History of Colombian Double Tax Conventions. In: Lang M. & Reimer E. (Eds.), The History of Double Taxation Conventions in the Pre-BEPS Era. WU Institute for Austrian and International Tax Law/Tax Law and Policy Series no. 20. Amsterdam: IBFD. 507-531.
- Cubillos González J., Heitmüller F. & Mosquera Valderrama I.J. (2021), Multilateral cooperation in international tax law. In: Hosli M.O., Garrett T., Niedecken S. & Verbeek N. (Eds.), The Future of Multilateralism: Global Cooperation and International Organizations. Lanham, Md.: Rowman & Littlefield Publishers / Rowman & Littlefield International. 235-255.
- Mosquera Valderrama I.J. (18 June 2021), Possible impact of a global minimum tax on SEZ: (Can SEZs survive a global minimum tax?). GLOBTAXGOV & FDI Intelligence. [blog entry].
- 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. Singapore: Springer. 1-21.
- Mosquera Valderrama I.J. (2020), A New Wind Change in Direct Taxation, German Law Journal 21(1): 90-95.
- Mosquera Valderrama I.J. (2020), Regulatory Framework for Tax Incentives in Developing Countries After BEPS Action 5, Intertax 48(4): 446-459.
- Grant A. & Mosquera Valderrama I.J. (2020), Análisis del Contexto y Fiscalidad Internacional: El Trasplante de los Estándares Mínimos del Proyecto BEPS Dentro y Fuera de la OCDE (Analysis of Context and International Tax: The Transplant of the BEPS Project Minimum Standards Inside and Outside the OECD). In: Cubero Truyo A. & Masbernat P. (Eds.), Tributación internacional. Fiscalidad en las inversiones transfronterizas. Spain: Aranzadi.
- Mosquera Valderrama I.J. (2020), BEPS principal purpose test and customary international law, Leiden Journal of International Law 33(3): 745-766.
- Lips W. & Mosquera Valderrama I.J. (2020), Global Sustainable Tax Governance in the OECD-G20 Transparency and BEPS Initiatives. In: Brokelind C. & Thiel S. van (Eds.), Tax Sustainability in an EU and International Context. Group for Research on European and International Taxation (GREIT) Series no. 13. Amsterdam: IBFD. 235-259.
- Mosquera Valderrama I.J. (2020), Policy Note – The Study of the BEPS 4 Minimum Standards as A Legal Transplant: A Methodological Framework, Intertax 48(8/9): 719-732.
- Mosquera Valderrama I.J. (6 May 2020), Multilateralism: The Weakest Link?. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Redonda A., Calvo F., Carbonnier G., Mosquera Valderrama I.J., Mehrotra R. & Koopman R. (2020), Trade implications of tax expenditures . G20 Presidency – Task Force Trade, Investment and Growth: T20 Saudi Arabia 2020.
- Mosquera Valderrama I.J. (17 August 2020), Tax Incentives in a Post-COVID19 World. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (2019), Processing personal and business data and the rule of law in the era of digital trade, Central European Political Science Review 20(76): 111-128.
- Mosquera Valderrama I.J. (2019), The EU Standard of Good Governance in Tax Matters for Third (Non-EU) Countries, Intertax 47(5): 454-467.
- Mosquera Valderrama I.J. & Burgers I.J.J. (2019), Review of Anti-Avoidance Measures of General Nature and Scope-General Anti-Avoidance Rules and Other Measures, Bulletin for International Taxation 73(10): .
- Mosquera Valderrama I.J. & Heitmüller F. (2019), Corporate Tax, Digitalization and Globalization. WEF – Platform for Shaping the Future of Trade and Global Economic Interdependence: white paper. Cologny / Geneva: World Economic Forum.
- Mosquera Valderrama I.J. (19 November 2019), About the BEPS Inclusive Framework and the role of the OECD. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (29 July 2019), What does the PPT say about Global Tax Governance?. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (12 March 2019), Global tax governance in the G20 and the OECD: What can be done?. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Affuso O., Coco A. & Mosquera Valderrama I.J. (1 January 2019), A Multidisciplinary regulatory approach to big data and the rule of law. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (2019), The Adoption of the BEPS in the Netherlands. In: Sadiq K., Sawyer A. & McCredie B. (Eds.), Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Countries. The United Kingdom: Fiscal Publications. 190-213.
- Mosquera Valderrama I.J. (4 October 2018), Tax cooperation: Reflections from the 13th Annual Columbia International Investment Conference. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (24 September 2018), An insight on Global tax governance in the G20 and the OECD: What can be done?. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Lips W. & Mosquera Valderrama I.J. (27 August 2018), What is the role of the EU in international tax law making?. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (17 August 2018), Will BEPS Action 12 (mandatory disclosure) be the next minimum standard?. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (30 July 2018), Tax and Development: The Link between International Taxation, the Base Erosion Profit Shifting Project, and the 2030 Sustainable Development Agenda. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (16 July 2018), The Interdisciplinary Approach and the Future of International Taxation. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (22 June 2018), BEPS Action 12: mandatory disclosure in the EU. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (20 June 2018), The Legitimacy of the EU Standard of Good Governance in Tax Matters. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (28 May 2018), G20 and Tax competition: What is the Contribution of Global Tax Governance to the G20 Agenda?. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (25 May 2018), Good Governance in Tax Matters. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (23 April 2018), Multilateral Solutions as Regional Solutions?. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (17 March 2018), What are the Spill-Over Effects of EU Member States’ Tax Treaties on Developing Countries?. GLOBTAXGOV. Leiden: Leiden University. [blog entry].
- Mosquera Valderrama I.J. (1 February 2018), BLOG GLOBTAXGOV: A new Model of Global Governance in International Tax Law Making (Leiden University). [web article].
- Mosquera Valderrama I.J. (2018), Output Legitimacy Deficits and the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative, Bulletin for International Taxation 72(3): .
- Mosquera Valderrama I.J., Mazz A., Schoueri L.E., Quiñones N., West C., Pistone P. & Zimmer F. (2018), Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency, Intertax 46(2): 140-155.
- Mosquera Valderrama I.J. (2018), Food for Thought: The Challenges Arising from the Multilateral Convention to Prevent BEPS - Answers Unknown?. Yalti B. (Ed.), Cross-border tax challenges in the 21st century. . Istanbul, Turkey: Onikilevha. 105-152.
- Haldenwang C. von der, Faccio T., Hentze T., Mättig T., Mosquera Valderrama I.J., Redonda A., Rigoni G., Schwab J. & Vos R. (2018), Trade, investment and tax cooperation: tax competition. G20 Presidency – Task Force Trade, Investment and International Cooperation: T20 Argentina 2018. Buenos Aires, Argentina: CARI / CIPPEC.
- Kok R. & Mosquera Valderrama I.J. (2018), The Netherlands. In: Rosenblatt P. & Tron M.E. (Eds.), Anti-avoidance measures of general nature and scope – GAAR and other rules. Cahiers de Droit Fiscal International = Studies on International Fiscal Law no. 103(a): SDU. 5-22.
- Mosquera Valderrama I.J., Lesage D. & Lips W. (2018), Tax and Development: The Link between International Taxation, The Base Erosion Profit Shifting Project and The 2030 Sustainable Development Agenda. Working Paper Series / United Nations University Institute on Comparative Regional Integration Studies (UNU-CRIS) no. W-2018/4. Brugges, Belgium: UNU Institute on Comparative Regional Integration Studies.
- Burgers I.J.J. & Mosquera Valderrama I.J. (2017), Fairness: A Dire International Tax Standard with No Meaning?, Intertax 45(12): 767-783.
- Debelva F. & Mosquera Valderrama I.J. (2017), Privacy and Confidentiality in Exchange of Information Procedures: Some Uncertainties, Many Issues, but Few Solutions, Intertax 45(5): 362-381.
- Mosquera Valderrama I.J., Mazz A., Schoueri L.E., Quiñones N., Roeleveld J., Pistone P. & Zimmer F. (2017), The Rule of Law and the Effective Protection of Taxpayers’ Rights in Developing Countries, WU International Taxation Research Paper Series 2017(10): .
- Burgers I.J.J. & Mosquera Valderrama I.J. (2017), Corporate Taxation and BEPS: A Fair Slice for Developing Countries?, Erasmus Law Review 10(1): 29-47.
- Mosquera Valderrama I.J. (2016), Legitimidad y protección de derechos en el intercambio de información: la perspectiva del contribuyente. In: , Jornadas Colombianas de Derecho Tributario, Derecho Aduanero y Comercio Exterior. Memorias Jornadas Colombianas no. 40. Bogotá: Instituto Colombiano de Derecho Tributario. 509-534.
- Mosquera Valderrama I.J. (2016), The Rights of Multinationals in the Global Transparency Framework: McCarthyism?, Derivatives & financial instruments 18(1): .
- 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.
- Mosquera Valderrama I.J. (2015), Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism, World Tax Journal 7(3): 344-366.
- Mosquera Valderrama I.J. (2013), Dutch treaty policy regarding Latin American countries, Tax Notes International 71(5): 463-470.
- Mosquera Valderrama I.J. (2011), Regulatory Framework for Land Acquisition in Sub-Saharan Africa. A comparative study of Angola, Botswana, Burkina Faso, Democratic Republic of Congo, Ethiopia, Ghana, Kenya, Malawi, Mozambique, Namibia, Nigeria, Rwanda, Senegal, South Africa, Tanzania, Uganda and Zambia. . Belgium: European Repprt on Development.
- Mosquera Valderrama I.J. (2010), EU and OECD Proposals for International Tax Cooperation: A New Road?, Tax Notes International 59(8): 609-622.
- Member Editorial Board
- Member of the Editorial Board
- Member Academic Committee
- Member Editorial Board Revista de Derecho Fiscal