Universiteit Leiden

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Research project

A New Model of Global Governance in International Tax Law Making (GLOBTAXGOV).

Assessing the feasibility and legitimacy of the current model of global tax governance and the role of the OECD and EU in international tax law-making.

2018 - 2023
Irma Mosquera Valderrama

The principal investigator of this project is Prof. dr. Irma Johanna Mosquera Valderrama, who has received an ERC Starting Grant by the European Research Council for the period February 2018 -July 2023 ( 6 Months extension due to COVID19). See for team members.

Description of the project and research aims

The overall aim of GLOBTAXGOV is to assess the feasibility and legitimacy of the current model of global tax governance and the role of the OECD and the EU in international tax law making. Unlike the former OECD projects that only provide for exchange of information between countries, in the BEPS Project, the EU Anti-Tax Avoidance Directive, the EU state aid investigations and the EU External Strategy, the OECD and the EU focus on substantive issues that, when implemented, will change the international tax architecture of developed and developing countries.

These initiatives aim to ensure that governments engage in fair competition and that multinationals pay their fair share. Even though these objectives are legitimate, these developments raise several questions: What is the role of the OECD and the EU in global tax governance? Under what conditions can the model of global tax governance be feasible and legitimate for both developed and developing countries? These initiatives have generated tensions between developed and developed countries and between EU and third (non-EU) countries. The tensions call for the articulation of a new framework of global tax governance that is legitimate and based on considerations of fairness for all countries participating.

Against this background, the GLOBTAXGOV project will first assess the feasibility of the legal transplant of the BEPS minimum standards into the tax systems of 8 countries of research (Australia, Colombia, India, Mexico, Netherlands, Nigeria, Senegal, and Spain ) by asking three sub-questions:

  • Why are these countries participating in the BEPS Project?
  • How will the BEPS minimum standards be transplanted into the tax system of these countries?
  • How can the differences in tax systems and tax cultures of these countries influence the content of these minimum standards?

In the following step the conditions for legitimacy of the role of the OECD and the EU will be provided in light of the theories of legitimacy and governance.

More  information on the project.

See report of activities from February 2018 to December 2021. For more information on the output of the project see blog GLOBTAXGOV.

  • Prof. Jeanne Pia Mifsud Bonnici. Professor in European Technology Law and Human Rights, University of Groningen, the Netherlands
  • Prof. Eleonora Lozano Rodriguez. Professor of Tax Law and Director of the Ph.D. in Law at the Faculty of Law,  Los Andes University, Bogotá, Colombia
  • Prof. Kerrie Sadiq. Professor of Taxation,  School of Accountancy, QUT Business School, Brisbane, Australia
  • Dr. Bassem Awad, Deputy Director for Intellectual Property & Innovation. Centre for International Governance Innovation, Ontario, Canada.
  • T. Conzelmann, Professor of Political Science, Faculty of Arts and Social Sciences, Maastricht University, The Netherlands
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