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Irma Mosquera appointed as Professor of Tax Governance

In her teaching and research, Mosquera primarily seeks the connection between tax law and other disciplines. Her appointment is effective as of 1 November 2021.

Irma Mosquera Valderrama

As professor, Mosquera will focus on global tax governance and the current changes in international tax law making. These changes are the result of the introduction of international standards such as exchange of information, and the minimum standards to tackle base erosion and profit shifting (BEPS) by multinationals. The focus of this chair is also important in respect of recent developments in international tax, such as the adoption of a minimum tax by more than 130 jurisdictions around the world including OECD, G20 and developing countries. In her work, Mosquera will seek cooperation with all stakeholders, including  the business sector, academia, tax advisors, governments, and international, regional, and supranational organisations.

Some of the work carried out under this chair was already started within the framework of the GLOBTAXGOV project which investigates global tax governance. This project is funded by a starting Grant awarded by the European Research Council (2018-2023), the first ERC grant awarded in the field of taxation. The output of this project is of relevance for policy making in taxation and is published in the GLOBTAXGOV blog, widely read by governments, scholars, policy makers, etc.

Participation of developing countries

The chair will critically analyse developments in international tax law, Mosquera says. 'I will focus on the following topics: (i) how these multilateral initiatives are going to be implemented, taking into account the differences in tax systems and tax cultures; (ii) how these multilateral initiatives can contribute to achieving the 2030 SDG Agenda; and (iii) how to enhance the participation of developing countries in the decision-making process.'

The chair will also contribute to this critical analysis by raising awareness among bachelor’s and master’s students of topics related to global tax governance, as well as guiding PhD students in their analysis of these developments vis-à-vis developed and developing countries. 'My chair will also contribute to active participation in tax policy making at domestic and international (OECD, UN), Regional (Africa, Latin America, Asia) and at international and supranational (EU) level.'

'As a Colombian, as a woman, and as a mother I want to contribute to sustainable development.'

Due to her work on tax governance at international level, Mosquera is regarded as one of the leading experts in issues of tax and development which has allowed her to reach not only scholars, but also governments, businesses, and policy makers. 'Some examples are the invitation by the World Economic Forum to author a paper on taxation discussed in Davos 2020 which received input from global tax policy leaders, multinationals, trade unions, international organisations, and NGOs. Another example is the invitation to participate at the EU Commission Platform for Good Tax Governance (December 2018) and the recent invitation to participate in the EU Parliament Public Hearing on Harmful Tax Competition (December 2020).' She is also member of the Reference Group (Policy & Operations Evaluation Department (IOB) of the Dutch Ministry of Foreign Affairs) evaluating the Dutch government policies and activities to strengthen tax systems in developing countries in the period 2012-2019.

As a lawyer educated in Colombia and working in the Netherlands since 2000, Mosquera has been able to reach out to governments, policy makers, and scholars both inside and outside the Netherlands. 'My chair will open up more opportunities for Latin American scholars with a passion for research, knowledge and exchange of ideas. I believe that my work reflects my passion for issues related to tax governance. By holding this chair, I will be doing what I like most – teaching, conducting research, and contributing to a better society. All of these goals are fundamental for me, as a Colombian, as a woman, and as a mother who wants to contribute to sustainable development so that our future generations can also benefit from public services as a result of fair tax systems – not only in developed countries, but also in developing countries.'

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