Irma Johanna Mosquera Valderrama

Leiden University, Institute of Tax Law and Economics

Steenschuur 25 PO Box 9520

Leiden, 2300 RA

Netherlands

SCHOLARLY PAPERS

22

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4,502

SSRN CITATIONS
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7

CROSSREF CITATIONS

18

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

Scholarly Papers (22)

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 1,093 (36,236)

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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 563 (87,908)

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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
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), International Bureau of Fiscal Documentation (IBFD) and University of Oslo
Downloads 532 (94,357)

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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.

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 503 (101,051)

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fairness, international tax, legitimacy, BEPS, developing countries

5.

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 349 (153,949)

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

6.

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: 23 Jul 2023
Irma Johanna Mosquera Valderrama
Leiden University, Institute of Tax Law and Economics
Downloads 250 (217,713)

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

7.

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 227 (239,017)

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

8.

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 180 (295,324)

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

9.

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 175 (302,642)

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

10.

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 103 (458,137)

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

11.

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 97 (477,326)
Citation 19

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Land Acquisition, Investment, Tax, Incentives, Africa

12.

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 95 (483,906)

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

13.

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 95 (483,906)

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

14.

Revisiting the Case of Customary International Tax Law

International Community Law Review 23 (2021) 79–103
Number of pages: 25 Posted: 09 Apr 2021
Dirk Broekhuijsen and Irma Johanna Mosquera Valderrama
Leiden University - Leiden Law School and Leiden University, Institute of Tax Law and Economics
Downloads 84 (522,566)

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international tax, oecd, mli, multilateral, customary law

15.

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 54 (659,980)

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

16.

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 49 (688,656)

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

17.

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 31 (814,091)

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

18.

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 21 (901,352)

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Tax Treaties, International Tax, Latin America, The Netherlands

19.

Cooperative Compliance Initiatives as a Preventative Mechanism

Inter-American Center of Tax Administrations (eds.), Manual for the Control of International Tax Planning. Tools for Combating Tax Planning, Section 5.5, p. 1-59
Number of pages: 60
Diego Quiñones, Irma Johanna Mosquera Valderrama and Esther Huiskers-Stoop
affiliation not provided to SSRN, Leiden University, Institute of Tax Law and Economics and Leiden University, Department of Tax Law and Economics
Downloads 1

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Tax Compliance, Cooperative Compliance, Trust-based relationship

20.

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
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of São Paulo (USP), Colombian Tax Institute, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and University of Oslo

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21.

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

22.

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

Abstract:

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