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A New Model of Global Governance in International Tax Law Making

Total Cost €


EC-Contrib. €






Project "GLOBTAXGOV" data sheet

The following table provides information about the project.


Organization address
address: RAPENBURG 70
city: LEIDEN
postcode: 2311 EZ

contact info
title: n.a.
name: n.a.
surname: n.a.
function: n.a.
email: n.a.
telephone: n.a.
fax: n.a.

 Coordinator Country Netherlands [NL]
 Project website
 Total cost 1˙384˙750 €
 EC max contribution 1˙384˙750 € (100%)
 Programme 1. H2020-EU.1.1. (EXCELLENT SCIENCE - European Research Council (ERC))
 Code Call ERC-2017-STG
 Funding Scheme ERC-STG
 Starting year 2018
 Duration (year-month-day) from 2018-02-01   to  2023-01-31


Take a look of project's partnership.

# participants  country  role  EC contrib. [€] 
1    UNIVERSITEIT LEIDEN NL (LEIDEN) coordinator 1˙384˙750.00


 Project objective

The overall aim of this research project is to assess the feasibility and legitimacy of the current model of global tax governance and the role of the OECD and EU in international tax lawmaking. 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 the questions what is the role of the OECD and the EU in global tax governance? and 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 between countries 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, my project will first assess the feasibility of the legal transplant of the BEPS minimum standards into the tax systems of 12 countries of research by asking three sub-questions (i) why are these countries participating in the BEPS Project? (ii) how will the BEPS minimum standards be transplanted into the tax system of these countries? and (iii) how can the differences in tax systems and tax cultures of these countries influence the content of these minimum standards? Thereafter, the conditions for the legitimacy of the role of the OECD and the EU will be provided in light of the theories of legitimacy and governance.


year authors and title journal last update
List of publications.
2020 Mosquera Valderrama Irma Johanna
Regulatory Framework for Tax Incentives in Developing Countries After BEPS Action 5
published pages: 446-459, ISSN: 0165-2826, DOI:
Intertax Volume 48 Issue 4 2020-04-15
2020 Irma Mosquera Valderrama
A New Wind Change in Direct Taxation
published pages: 90-95, ISSN: 2071-8322, DOI: 10.1017/glj.2019.102
German Law Journal 21/1 2020-03-05
2019 I.J. Mosquera Valderrama, F. Heitmuller
Corporate Tax, Digitalization and Globalization
published pages: , ISSN: , DOI:
2018 Mosquera Valderrama Irma Johanna Lesage Dries Lips Wouter
Tax and Development: The Link between International Taxation, The Base Erosion Profit Shifting Project and The 2030 Sustainable Development Agenda
published pages: 2-32, ISSN: , DOI:
Working Paper Series W-2018/4 2019-06-11
2018 Mosquera Valderrama Irma Johanna
Output Legitimacy Deficits and the Inclusive Framework of the OECD/G20 BaseErosion and Profit Shifting Initiative
published pages: not available, ISSN: 0007-4624, DOI:
Bulletin for International Taxation, 2018 Volume 72, No. 3 2019-06-11
2018 Mosquera Valderrama, Irma Johanna von Haldenwang, Christian Faccio, Tommaso Hentze, Tobias Mattig, Thomas Redonda, Augustin Rigoni, Gabriela Schwab, Jakob Vos, Rob
Policy brief on tax competition to be submitted to the G20 Ministes of Finance by the 2018 Argentinian G20 Presidency.
published pages: 5 and 8, ISSN: , DOI:
T20 Policy briefs developed und 2019-06-11
2019 Mosquera Valderrama Irma Johanna
The EU Standard of Good Governance in Tax Matters for Third (Non-EU) Countries
published pages: 454-467, ISSN: 0165-2826, DOI:
Intertax Vol 47 Issue 5 2019-06-06
2019 Mosquera Valderrama Irma Johanna
Processing personal and business data and the rule of law in the era of digital trade
published pages: 111-128, ISSN: 1586-4197, DOI:
Central European Political Science Review Volume 20 Number 76 2019-06-06
2019 Grant Adrian; Heitmüller Frederik
Report workshop How countries learn to tax: complexity, legal transplants and legal culture
published pages: 1-24, ISSN: , DOI:
Report Workshop 2019-06-06

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The information about "GLOBTAXGOV" are provided by the European Opendata Portal: CORDIS opendata.

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