Universiteit Leiden

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Irma Mosquera Valderrama

Professor Tax Law

Prof.dr. I.J. Mosquera Valderrama
+31 71 527 6618

Irma Mosquera Full Professor Tax Governance and PhD Dean 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.  She was also 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.

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

She is also 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. She is a member of the International Law Association Study Group on International Tax Law and Member Council for International Multidisciplinary Cooperation of Mendel University in Brno, Czech Republic. She is also a member of the International Fiscal Association and member of the Dutch Fiscal Association.


Other projects in cooperation with other partners:

  • As of August 2019-present. 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
  • As of  October 2020-present. 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)
  • As of October 2020-present. 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.
  • As of November 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


Courses given (description available at Prospectus (Studiegids

  • Policy Coherence to Achieve the Sustainable Development Goals from a tax, trade and investment law perspective. Honours Class Leiden Law School.  1st Block. Lecturer and Coordinator 
  • Role of International Actors in (tackling global inequality and) Achieving the Sustainable Development Goals. Interdisciplinary Honours Class. Leiden Law School and Faculty of Governance and Global Affairs. 2nd Block. Lecturer and Coordinator
  • International Tax Law for Multinational Enterprises (with H. Vording, T. Bender). Leiden Law School. 2nd Block. Lecturer and Coordinator. 
  • Comparative Tax Law (with A. Breuer). Leiden Law School. Lecturer and Coordinator. 4thd Block. Lecturer and Coordinator. 


Professor Tax Law

  • Faculteit Rechtsgeleerdheid
  • Instituut Fiscale en Economische vakken
  • Belastingrecht

Work address

Kamerlingh Onnes Building
Steenschuur 25
2311 ES Leiden
Room number FLEX



  • United Nations Development Programme Design course SDGs and tax
  • Asia Pacific Law Review Member of the Editorial Board
  • International Trade Center - Joint Agency WTO and the UN Taxation Review of De Minimis Paper
  • Instituto Colombiano de Derecho Tributario Member Academic Committee
  • Universidad Externado de Colombia Member Editorial Board Revista de Derecho Fiscal
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