Irma Johanna Mosquera Valderrama

Leiden University, Institute of Tax Law and Economics

Steenschuur 25 PO Box 9520

Leiden, 2300 RA

Netherlands

  • Leiden University, Institute of Tax Law and Economics

SCHOLARLY PAPERS

20

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SSRN CITATIONS
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2

CROSSREF CITATIONS

17

Ideas:
“  Global Tax Governance, legitimacy of BEPS, exchange of information and aggressive tax planning.  ”

  • Leiden University, Institute of Tax Law and Economics

Scholarly Papers (20)

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1.

Legal Transplants and Comparative Law

International Law Journal, pp. 261-276, 2004
Number of pages: 16 Posted: 08 Mar 2012
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 716 (36,605)

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legal transplants, comparative law, legal systems, transplantation, law in the books, law in action

2.

The Interaction of Tax Systems and Tax Cultures in an International Legal Order for Taxation

Diritto e Pratica Tributaria Internazionale, CEDAM, Vol. 5, No. 2, pp. 841-867, 2008
Number of pages: 20 Posted: 16 Feb 2010
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 448 (66,887)

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international taxation, taxation, tax culture, culture, comparative, abuse of law, source, residence, legal systems

3.

The Rule of Law and the Effective Protection of Taxpayers’ Rights in Developing Countries

WU International Taxation Research Paper Series No. 2017-10
Number of pages: 50 Posted: 12 Sep 2017
Irma Johanna Mosquera Valderrama, Addy Mazz, Luis Eduardo Schoueri, Natalia Quiñones, Jennifer Roeleveld, Pasquale Pistone and Frederik Zimmer
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of São Paulo (USP), Colombian Tax Institute, University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Downloads 265 (120,959)

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Exchange of Information, Tax Law, International Tax Law, Offshore Tax Evasion, Aggressive Tax Planning, Data Protection, Developing Countries, Tax Governance

4.

International Tax Law Developments in the Tax Treatment of Interest, Royalties and Other Flows of Income: The Case of Suriname

THE SURINAM PAPERS, I.J.Mosquera Valderrama and K.L.H. van Mens, eds., SDU Fiscale & Financiële Uitgevers, Amersfoort, The Netherlands
Number of pages: 21 Posted: 05 Feb 2010 Last Revised: 14 Mar 2010
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 215 (148,905)

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tax, development, developing countries, Suriname, tax administration, tax policy, interest, royalties, passive income, globalization

5.

Corporate Taxation and BEPS: A Fair Slice for Developing Countries?

Erasmus Law Review, Vol. 10, No. 1, 2017
Number of pages: 19 Posted: 28 Aug 2017
Irene Burgers and Irma Johanna Mosquera Valderrama
University of Groningen - Faculty of Economics and Business and Leiden University, Institute of Tax Law and Economics
Downloads 166 (188,253)

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fairness, international tax, legitimacy, BEPS, developing countries

6.

Introducing International Tax Cooperation for Development: Are We Getting it Right?

Number of pages: 58 Posted: 23 Jul 2012
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 158 (196,395)

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tax, cooperation, development, MDGs, millennium development goals, tax cooperation, developing countries, tax governance, governance, EU, OECD

7.

International Tax Treaty Policy in Colombia

Number of pages: 25 Posted: 27 Dec 2011
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 144 (212,168)

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double tax treaties, bilateral tax treaties, double tax conventions, colombia, tax treaty, international tax

8.

Privacy and Confidentiality in Exchange of Information Procedures: Some Uncertainties, Many Issues, But Few Solutions

Debelva F., Mosquera I. 2017. Privacy and confidentiality in exchange of information procedures: some uncertainties, many issues, but few solutions. Intertax: International Tax Review. Vol. 45 (5) , pp. 362-381
Number of pages: 20 Posted: 20 Apr 2017 Last Revised: 01 Jun 2018
Irma Johanna Mosquera Valderrama and Filip Debelva
Leiden University, Institute of Tax Law and Economics and KU Leuven - Tax Law Institute
Downloads 91 (297,347)

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tax, exchange of information, privacy, confidentiality, multilateral instrument

9.

Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism

3 World Tax Journal (2015), Journals IBFD
Number of pages: 29 Posted: 22 Nov 2014 Last Revised: 01 Jun 2018
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 82 (315,007)

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BEPS, OECD, legitimacy, fairness, developing countries, multilateralism, international organizations

10.

International Tax Policy in the Context of Integration and Trade: The Case of the US Free Trade Agreements

Forfaitair Fiscaal Studenten Maandblad, The Netherlands, April 2006
Number of pages: 16 Posted: 09 Feb 2011
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 72 (339,504)

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Tax, Regional integration, Trade, International Taxation, the United States

11.

The International Tax Policy in the Context of Integration and Trade in Latin America

Number of pages: 24 Posted: 05 Feb 2010
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 69 (347,472)

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International Trade, Regional trade, international taxation, Latin America, Chile, Colombia, and taxation

12.

BEPS and Aggressive Tax Planning: Are the BEPS-OECD Measures to Tackle Tax Treaty Abuse and Aggressive Tax Planning Feasible for Countries in South America and the Sub-Saharan African Region?

The OECD-BEPS Measures to Deal with Aggressive Tax Planning in South America and Sub-Saharan Africa: The Challenges Ahead', Irma Johanna Mosquera Valderrama, Intertax, Kluwer Law International, Issue 10, pp. 615–627
Number of pages: 16 Posted: 22 Nov 2014 Last Revised: 01 Jun 2018
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 32 (479,493)

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BEPS, OECD, non-OECD, developing countries, Latin America, Africa, tax systems

13.

The Rights of Multinationals in the Global Transparency Framework: McCarthyism?

18 Derivs. & Fin. Instrums. 1 (2016), Journals IBFD
Number of pages: 15 Posted: 14 Nov 2016 Last Revised: 01 Jun 2018
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 24 (522,261)

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Transparency, BEPS, Legitimacy, Developing Countries, Multinationals, Exchange of Information, Aggressive Tax Planning

14.

EU and OECD Proposals for International Tax Cooperation: A New Road?

Tax Notes International: The United States, pp. 609-622, August 23, 2010
Number of pages: 15 Posted: 27 Dec 2011 Last Revised: 01 Jun 2018
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 24 (522,261)

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exchange of information, OECD, UN, double tax conventions, European Union

15.

The CCCTB Compatible with National GAAP? What's Next?

Intertax, Vol. 36, Nos. 8/9, pp. 359-370, 2008
Number of pages: 12 Posted: 11 Mar 2010 Last Revised: 01 Jun 2018
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 12 (597,230)

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common consolidated corporate tax base, tax, harmonization, harmonisation, corporate tax base, GAAP, IFRS, EU

16.

Dutch Tax Treaty Policy Regarding Latin American Countries

Tax Notes International, The United States, pp. 463-470, 22 July 2013
Number of pages: 9 Posted: 19 Nov 2016 Last Revised: 01 Jun 2018
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 9 (617,212)

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Tax Treaties, International Tax, Latin America, The Netherlands

17.

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

Background paper commissioned for the European Report on Development 2011/2012
Number of pages: 32 Posted: 14 Nov 2016 Last Revised: 01 Jun 2018
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 9 (617,212)
Citation 15

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Land Acquisition, Investment, Tax, Incentives, Africa

18.

Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency

Intertax 46(2), Kluwer Law International, ISSN: 0165-2826, 2018
Posted: 21 Feb 2018
Irma Johanna Mosquera Valderrama, Addy Mazz, Luis Eduardo Schoueri, Natalia Quiñones, Craig West, Pasquale Pistone and Frederik Zimmer
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of São Paulo (USP), Colombian Tax Institute, University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo

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19.

Fairness: A Dire International Tax Standard with No Meaning?

Intertax, Volume 45, Issue 12, 2017
Posted: 12 Jan 2018
Irene Burgers and Irma Johanna Mosquera Valderrama
University of Groningen - Faculty of Economics and Business and Leiden University, Institute of Tax Law and Economics

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fairness, international tax, legitimacy, equality, developing countries, international organizations, tax systems

20.

International Exchange of Information: Legitimacy and Rights from the Taxpayer's Perspective

Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior. Febrero de 2016. Instituto Colombiano de Derecho Tributario. Colombian Tax Institute (In Spanish)
Posted: 18 Nov 2016
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics

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Exchange of information, taxpayer, confidentiality, privacy, rights and legitimacy