Enjoy the BEPS interview between Professor Kerrie Sadiq and Dr Mosquera, Associate Professor of Tax Law at Leiden University, the Netherlands and Lead Researcher of the European Research Council ERC Funded Project GLOBTAXGOV about the BEPS minimum standards and country adoption, particularly in developing countries.
The interview questions are shown below and use this link to access the interviews.
Dr. Irma Mosquera is Associate Professor of Tax Law at Leiden University, the Netherlands and Lead Researcher of the European Research Council ERC Funded Project GLOBTAXGOV. She received her PhD (cum laude) in 2007 in the Netherlands, was a Fulbright Scholar (PhD research) at New York University, and the University of Florida (Gainesville), the United States. Since August 2019, she is a member of the EPPJMO-PROJECT Digitalization of Tax Administrations (DIGITAX) in the EU. Before joining Leiden, she worked as tax adviser at several firms including PwC and was postdoctoral researcher at the International Bureau of Fiscal Documentation (IBFD), the Netherlands. Her areas of expertise are international tax law and comparative tax law in developed and developing countries and more recently exchange of information and BEPS related issues in developing countries.
Under the OECD/G20 Inclusive Framework on BEPS, 137 countries are currently collaborating to put an end to tax avoidance strategies that exploit gaps and mismatches in tax rules to avoid paying tax. As part of that collaboration, countries who have signed up have agreed to 4 minimum standards. Are you able to tell us a little about those 4 standards?
Some of the work that you do is in the area of legal transplants. Legal transplants involve the moving of a rule or a system of law from one country to another. Do you think the four minimum standards have been successfully incorporated into jurisdictions around the world?
Action 5 dealing with harmful tax practices is something that you have considered in relation to developing countries. What are your thoughts on how we are dealing with harmful tax practices globally, especially in relation to developing countries?
Country-by-country reporting is another minimum standard that has received a great deal of attention with both countries and taxpayers working hard to comply. Do you see this as one of the successes of the OECDs BEPS program of reform?
What do you think will happen to international tax reform in the current COVID-19 environment? For example, do you think international tax cooperation will become more important or do you think it will take a back seat to unilateral tax measures?