Author's Profile

Irma Mosquera
Dr. Irma Mosquera is a Senior Research Associate at the International Bureau of Fiscal Documentation (IBFD) and Tax Adviser at Hamelink & Van den Tooren, the Netherlands. As of 1 January 2018, Associate Professor of Tax Law at the University of Leiden, the Netherlands. Her areas of expertise are international tax law and comparative tax law in developed and developing countries.
Recent Comments
Perhaps have a look at (current) art 2(3)?…
The does not seem correct. All DTAs are about income or capi…
As alluded to above in the post, the relevant non-discrimina…