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Institute of Tax Law and Economics
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Heitmüller, F.
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Mosquera Valderrama, I.J.
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Cubillos González, J.
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Trade digitalization and taxation
Diseño y aplicación de normas generales antiabuso nacionales e internacionales
Designing a minimum tax that works for developing countries
Impacto de los Estándares Mínimos BEPS Alrededor del Mundo
Toolkit for the design and effective Implementation of Domestic and International General Anti-Avoidance Rules
The BEPS Minimum standards and the EU list of non-cooperative jurisdictions
Toolkit for the design and effective Implementation of Domestic and International General Anti-Avoidance Rules
Do international policy standards help countries in the Global South fight international tax avoidance?
Visualizing the minimum tax
Towards legitimacy in global tax governance?
Investment attraction through the tax system
Taxation of the digital economy and forum shopping
The evolution of global tax governance
Toolkit for the design and effective implementation of domestic and international general anti-avoidance rules
An ASEM Model of cooperation in digital economy taxation
Trade, tax, and development finance
Global Sustainable Tax Governance in the OECD-G20 Transparency and BEPS Initiatives
Corporate Tax, Digitalization and Globalization.
Tax governance: a model to reform IIAs
The Interpretation of plurilingual tax treaties: theory, practice, policy