In 2007, Irma Mosquera obtained her PhD (cum laude) at the University of Groningen, the Netherlands. She is a qualified Colombian lawyer. Until 2017, Irma Mosquera worked at the IBFD as a Senior Research Associate and as a tax advisor at Hamelink & Van den Tooren. She has also worked as a tax advisor at PwC in the Netherlands and as an assistant professor at the University of Utrecht.
Her areas of expertise are international tax law and comparative tax law in developed and developing countries and and more recently exchange of information including taxpayers’ rights and safeguards in exchange of information, and BEPS related issues in developing countries.
- Output Legitimacy Deficits and the Inclusive Framework of the OECD/G20 Base Erosion and Profit Shifting Initiative, Bulletin for International Taxation 72(3). (2018)
- Tools Used by Countries to Counteract Aggressive Tax Planning in the Light of Transparency. Intertax , Vol. 46 (2), pp. 140-155 (2018)
- A dire international tax standard with no meaning? Intertax, Vol. 45 (12), pp. 767-783 (2017)
- Corporate Taxation and BEPS: A Fair Slice for Developing Countries?, Erasmus Law Review. (2017)
- The rule of law and the effective protection of taxpayers’ rights in Developing countries. WU International Taxation Research Paper Series. (2017)