Welcome
Considering the notable complexity of the current model and the experience gained from the high volume of litigation resulting from its practical application, the FUNDACIÓN IMPUESTOS Y COMPETITIVIDAD (Tax and Competitiveness Foundation) believes that both Spanish and European Union (“EU”) tax regulations – and their practical application– must be reviewed, innovated and improved, to enhance the competitiveness of the Spanish and the other EU economies, based on research into, and study and dissemination of, international taxation, in active collaboration with the public economic, financial and tax authorities and supervisory bodies of both Spain and the EU, encouraging Spain’s public and private sectors to become more open to foreign relations.
NEWS
Present and future of corporate profit taxation
New BEPS Monitoring Group document, OBSERVATIONS ON THE “DAC 6” TRANSPOSITION PROCESS
Debate on the environmental taxation reform
PROJECTS
FUNDACIÓN IC: BEPS PROJECT
OVERVIEW The Fundación Impuestos y Competitividad is of the view that close monitoring is required of the measures proposed in the various documents published within the framework of the OECD's Action Plan on BEPS, aimed at combating so-called "Aggressive T...
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NEW PROJECT: REVIEW OF WEALTH TAX AND INHERITANCE TAX
The tax reform of 2014, for various reasons, did not address the review of wealth tax and inheritance tax despite the heavy criticism of the current regime from both a revenue and a technical viewpoint. The need to revise these taxes in depth was already menti...
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GENERAL ANTI-ABUSE CLAUSE IN SPANISH TAX LEGISLATION: PROPOSALS FOR INCREASED LEGAL CERTAINTY
Anti-abuse clauses are the mechanism typically used by different jurisdictions to avoid “abuse of tax rules” in a business environment characterised by the growing numbers of cross-border transactions taking place. Clauses of this kind are gaining increasing i...
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