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WU Vienna Tax law

Faculty

Irma Mosquera Valderrama

She is an Associate Professor of Tax Law at Leiden University, the Netherlands and Lead Researcher of the European Research Council (ERC) Funded Project GLOBTAXGOV (Global Tax Governance). She received her PhD (cum laude) in 2007 in the Netherlands. She was also a Fulbright Scholar (PhD research) at New York University, and the University of Florida (Gainesville), the United States. Before joining Leiden, she was working as tax adviser (PwC, Hamelink & Van den Tooren), Assistant Professor (University of Utrecht, Erasmus University, the Hague University of Applied Sciences) and postdoctoral researcher (International Bureau of Fiscal Documentation IBFD), the Netherlands.

Courses:
Since the 2008 financial crisis, Multilateral Cooperation in International Tax Law has taken place at a fast pace. Nowadays, OECD and non-OECD countries have agreed to introduce international tax standards to tackle tax evasion, tax fraud and aggressive tax planning. This lecture will address these standards with a focus on the interaction between different international, supranational (EU) and regional organizations in the process. First part of the lecture will address how this cooperation and interaction has taken place in respect of the Global Standard of Exchange of Information and the Base Erosion Profit Shifting Project (BEPS). The second part of this lecture will address the EU Anti-Avoidance Package and the EU Fair and Simple Taxation Tax Package including the use of the Standard of Tax Good Governance, in respect of third (non-EU) countries. The third and final part will address the role of the UN Committee of Experts on International Cooperation in Tax Matters in this process of multilateral cooperation. 



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