Irma Johanna Mosquera Valderrama

Independent

SCHOLARLY PAPERS

2

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Scholarly Papers (2)

1.

Output Legitimacy Deficits and the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative

Bulletin for International Taxation. - Amsterdam. - Vol. 72 (2018), no. 3 ; p. 160-170; DOI: https://doi.org/10.59403/se9pt3
Posted: 26 Apr 2024
Irma Johanna Mosquera Valderrama
Independent

Abstract:

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BEPS Project (OECD), Inclusive Framework (OECD), developing countries

2.

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

In: World tax journal. - Amsterdam. - Vol. 7 (2015), no. 3 ; p. 343-382
Posted: 06 Dec 2022
Irma Johanna Mosquera Valderrama
Independent

Abstract:

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international taxation, BEPS Project (OECD), developing countries, MLI, exchange of information