Corporate taxation and BEPS: A fair slice for developing countries I Burgers, I Mosquera Erasmus L. Rev. 10, 29, 2017 | 75 | 2017 |
Privacy and confidentiality in exchange of information procedures: some uncertainties, many issues, but few solutions I Mosquera Intertax 45 (5), 2017 | 36 | 2017 |
Legitimacy and the making of international tax law: The challenges of multilateralism IJM Valderrama World Tax J., 73, 2015 | 36 | 2015 |
Legal transplants and comparative law IJ Mosquera Valderrama International Law Journal, 261-276, 2004 | 35 | 2004 |
Output legitimacy deficits and the inclusive framework of the OECD/G20 base erosion and profit shifting initiative IJ Mosquera Valderrama Bulletin for International Taxation 72 (3), 2018 | 31 | 2018 |
WTO and direct taxation M Lang, J Herdin Wolters Kluwer, 2005 | 25 | 2005 |
Tools used by countries to counteract aggressive tax planning in light of transparency IJM Valderrama, A Mazz, N Quiñones, C West Intertax 46 (2), 2018 | 17 | 2018 |
Fairness: A dire international tax standard with no meaning IJJ Burgers, IJ Valderrama Intertax 45, 767, 2017 | 17 | 2017 |
BEPS principal purpose test and customary international law IJM Valderrama Leiden Journal of International Law 33 (3), 745-766, 2020 | 13 | 2020 |
The EU standard of good governance in tax matters for third (non-EU) countries IJM Valderrama Intertax 47 (5), 2019 | 13 | 2019 |
Tax and development: The link between international taxation, the base erosion profit shifting project and the 2030 sustainable development agenda IJ Mosquera Valderrama, D Lesage, W Lips UNU-CRIS Working Paper Series, 34, 2018 | 13 | 2018 |
Tax incentives: from an investment, tax, and sustainable development perspective IJ Mosquera Valderrama Handbook of International Investment Law and Policy, 2013-2033, 2021 | 12 | 2021 |
The interaction of tax systems and tax cultures in an international legal order for taxation IJ Mosquera Valderrama Diritto e pratica tributaria internazionale, CEDAM 5 (2), 841-867, 2008 | 11 | 2008 |
Special economic zones facing the challenges of international taxation: Beps action 5, eu code of conduct, and the future F Heitmüller, I Mosquera Journal of International Economic Law 24 (2), 473-490, 2021 | 10 | 2021 |
The OECD-BEPS measures to deal with aggressive tax planning in South America and sub-Saharan Africa: The challenges ahead IJM Valderrama Intertax 43 (10), 2015 | 9 | 2015 |
Revisiting the Case of Customary International Tax Law D Broekhuijsen, IM Valderrama International Community Law Review 23 (1), 79-103, 2021 | 7 | 2021 |
Global sustainable tax governance in the OECD/G20 transparency and BEPS initiatives W Lips, IJ Mosquera Valderrama Tax sustainability in an EU and international context, 2020 | 7 | 2020 |
Regulatory framework for tax incentives in developing countries after BEPS action 5 IJM Valderrama Intertax 48 (4), 2020 | 6 | 2020 |
The rule of law and the effective protection of taxpayers’ rights in developing countries IJ Mosquera Valderrama, A Mazz, LE Schoueri, N Quiñones, J Roeleveld, ... WU International Taxation Research Paper Series, 2017 | 6 | 2017 |
Corporate Taxation and BEPS: A Fair Slice for Developing Countries?”(2017) I Burgers, I Mosquera Erasmus L Rev 1, 29 at 38, 0 | 6 | |