Irma Mosquera Valderrama
Hoogleraar belastingrecht
- Naam
- Prof.dr. I.J. Mosquera Valderrama
- Telefoon
- +31 71 527 6618
- i.j.mosquera.valderrama@law.leidenuniv.nl
- ORCID iD
- 0000-0002-6725-0552
Irma Mosquera Valderrama is Hoogleraar Tax Governance verbonden aan de afdeling Belastingrecht, Faculteit Rechtsgeleerdheid.
Irma Mosquera Valderrama is Hoogleraar Tax Governance verbonden aan de afdeling Belastingrecht, Faculteit Rechtsgeleerdheid, Hoofdonderzoeker European Research Council (ERC) Starting Grant Project GLOBTAXGOV. Zij is tevens Jean Monnet Professor op het gebied van EU Tax Governance in Europe (EUTAXGOV).
Meer informatie is terug te vinden op de Engelse pagina van Irma Mosquera Valderrama
Hoogleraar belastingrecht
- Faculteit Rechtsgeleerdheid
- Instituut Fiscale en Economische vakken
- Belastingrecht
- 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". [overig].
- 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. (red.), 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. (red.), The Elgar Companion to the World Trade Organization. Elgar Companions to International Organisations series. Cheltenham: Edward Elgar Publishing. 90-107.
- 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 nr. Section 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.
- 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.
- 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. (red.) Verschuivende machtsverhoudingen in de fiscaliteit. Jubileumbundel ter gelegenheid van 150 jaar Weekblad Fiscaal Recht. Deventer: Wolters Kluwer. 147-153.
- 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 nr. 5.5. 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. (red.), Global Perspectives on China's Belt and Road Initiative: Asserting Agency through Regional Connectivity. Amsterdam: Amsterdam University Press. 59-94.
- 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. (red.) Taxation, International Cooperation and the 2030 Sustainable Development Agenda. United Nations University Series on Regionalism nr. 19 Cham: Springer. 119-147.
- 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. (red.), The Future of Multilateralism: Global Cooperation and International Organizations. Lanham, Md.: Rowman & Littlefield Publishers / Rowman & Littlefield International. 235-255.
- Mosquera Valderrama I.J. (18 juni 2021), Possible impact of a global minimum tax on SEZ: (Can SEZs survive a global minimum tax?). GLOBTAXGOV & FDI Intelligence. [blog].
- Mosquera Valderrama I.J. (2021), An ASEM Model of cooperation in digital economy taxation: digitalisation and new technologies. In: Prakash A. (red.), 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. (red.) (2021), Taxation, International Cooperation and the 2030 Sustainable Development Agenda. United Nations University Series on Regionalism nr. 19. Cham: Springer.
- Mosquera Valderrama I.J. (2021), The History of Colombian Double Tax Conventions. In: Lang M. & Reimer E. (red.), The History of Double Taxation Conventions in the Pre-BEPS Era. WU Institute for Austrian and International Tax Law/Tax Law and Policy Series nr. 20. Amsterdam: IBFD. 507-531.
- 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.
- Broekhuijsen D.M. & Mosquera Valderrama I.J. (2021), Revisiting the case of customary international tax law, International Community Law Review 23(1): 79-103.
- Mosquera Valderrama I.J. (17 augustus 2020), Tax Incentives in a Post-COVID19 World. GLOBTAXGOV. Leiden: Leiden University. [blog].
- 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. (6 mei 2020), Multilateralism: The Weakest Link?. GLOBTAXGOV. Leiden: Leiden University. [blog].
- 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. (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 (red.), Tax Sustainability in an EU and International Context. Group for Research on European and International Taxation (GREIT) Series nr. 13. Amsterdam: IBFD. 235-259.
- Mosquera Valderrama I.J. (2020), Tax Incentives: From an Investment, Tax, and Sustainable Development Perspective. In: Chaisse J., Choukroune L. & Jusoh S. (red.), Handbook of International Investment Law and Policy. Singapore: Springer. 1-21.
- 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. (red.), Tributación internacional. Fiscalidad en las inversiones transfronterizas. Spain: Aranzadi.
- Mosquera Valderrama I.J. (2020), Regulatory Framework for Tax Incentives in Developing Countries After BEPS Action 5, Intertax 48(4): 446-459.
- Mosquera Valderrama I.J. (2020), A New Wind Change in Direct Taxation, German Law Journal 21(1): 90-95.
- Mosquera Valderrama I.J. (2019), The Adoption of the BEPS in the Netherlands. In: Sadiq K., Sawyer A. & McCredie B. (red.), 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. (19 november 2019), About the BEPS Inclusive Framework and the role of the OECD. GLOBTAXGOV. Leiden: Leiden University. [blog].
- Affuso O., Coco A. & Mosquera Valderrama I.J. (1 januari 2019), A Multidisciplinary regulatory approach to big data and the rule of law. GLOBTAXGOV. Leiden: Leiden University. [blog].
- Mosquera Valderrama I.J. (12 maart 2019), Global tax governance in the G20 and the OECD: What can be done?. GLOBTAXGOV. Leiden: Leiden University. [blog].
- Mosquera Valderrama I.J. (29 juli 2019), What does the PPT say about Global Tax Governance?. GLOBTAXGOV. Leiden: Leiden University. [blog].
- 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. & 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. (2019), The EU Standard of Good Governance in Tax Matters for Third (Non-EU) Countries, Intertax 47(5): 454-467.
- 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. (4 oktober 2018), Tax cooperation: Reflections from the 13th Annual Columbia International Investment Conference. GLOBTAXGOV. Leiden: Leiden University. [blog].
- Mosquera Valderrama I.J. (17 maart 2018), What are the Spill-Over Effects of EU Member States’ Tax Treaties on Developing Countries?. GLOBTAXGOV. Leiden: Leiden University. [blog].
- Kok R. & Mosquera Valderrama I.J. (2018), The Netherlands. In: Rosenblatt P. & Tron M.E. (red.), Anti-avoidance measures of general nature and scope – GAAR and other rules. Cahiers de Droit Fiscal International = Studies on International Fiscal Law nr. 103(a): SDU. 5-22.
- 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.
- 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].
- Mosquera Valderrama I.J. (16 juli 2018), The Interdisciplinary Approach and the Future of International Taxation. GLOBTAXGOV. Leiden: Leiden University. [blog].
- Mosquera Valderrama I.J. (20 juni 2018), The Legitimacy of the EU Standard of Good Governance in Tax Matters. GLOBTAXGOV. Leiden: Leiden University. [blog].
- Mosquera Valderrama I.J. (28 mei 2018), G20 and Tax competition: What is the Contribution of Global Tax Governance to the G20 Agenda?. GLOBTAXGOV. Leiden: Leiden University. [blog].
- Mosquera Valderrama I.J. (23 april 2018), Multilateral Solutions as Regional Solutions?. GLOBTAXGOV. Leiden: Leiden University. [blog].
- Mosquera Valderrama I.J. (1 februari 2018), BLOG GLOBTAXGOV: A new Model of Global Governance in International Tax Law Making (Leiden University). [webartikel].
- Mosquera Valderrama I.J. (25 mei 2018), Good Governance in Tax Matters. GLOBTAXGOV. Leiden: Leiden University. [blog].
- Mosquera Valderrama I.J. (22 juni 2018), BEPS Action 12: mandatory disclosure in the EU. GLOBTAXGOV. Leiden: Leiden University. [blog].
- Mosquera Valderrama I.J. (30 juli 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].
- Mosquera Valderrama I.J. (17 augustus 2018), Will BEPS Action 12 (mandatory disclosure) be the next minimum standard?. GLOBTAXGOV. Leiden: Leiden University. [blog].
- Lips W. & Mosquera Valderrama I.J. (27 augustus 2018), What is the role of the EU in international tax law making?. GLOBTAXGOV. Leiden: Leiden University. [blog].
- 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) nr. W-2018/4. Brugges, Belgium: UNU Institute on Comparative Regional Integration Studies.
- Mosquera Valderrama I.J. (2018), Food for Thought: The Challenges Arising from the Multilateral Convention to Prevent BEPS - Answers Unknown?. Yalti B. (red.), Cross-border tax challenges in the 21st century. . Istanbul, Turkey: Onikilevha. 105-152.
- 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.
- 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.
- 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.
- Burgers I.J.J. & Mosquera Valderrama I.J. (2017), Fairness: A Dire International Tax Standard with No Meaning?, Intertax 45(12): 767-783.
- 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): .
- 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 nr. 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.
- Guest Professor
- Member Editorial Board
- Member of the Editorial Board
- External Expert
- Member Academic Committee
- Member Editorial Board Revista de Derecho Fiscal