Irma Mosquera is Associate Professor at the Institute of Tax Law and Economics and Principal Investigator of the Project Global Tax Governance in International Tax Law Making GLOBTAXGOV that has received a Starting Grant awarded by the European Research Council under the European Union’s Seven Framework Programme (FPO/2007-2013).
Her areas of expertise are international tax law and comparative tax law in developed and developing countries and more recently exchange of information including taxpayers’ rights and safeguards in exchange of information, and BEPS related issues in developing countries.
- 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. (2019)
- Tools Used by Countries to Counteract Aggressive Tax Planning in the Light of Transparency. Intertax , Vol. 46 (2), pp. 140-155 (2018)
- Output Legitimacy Deficits and the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative, Bulletin for International Taxation 72(3). (2018)
- The rule of law and the effective protection of taxpayers’ rights in Developing countries. WU International Taxation Research Paper Series. (2017)
- Corporate Taxation and BEPS: A Fair Slice for Developing Countries?, Erasmus Law Review. (2017)
- A dire international tax standard with no meaning? Intertax, Vol. 45 (12), pp. 767-783 (2017)