BEPS Observatory

BEPS Observatory

Update

Corporate profit taxation

Corporate profit taxation

PRESENT AND FUTURE ANALYSIS

Supreme Court jurisprudence on tax avoidance

Supreme Court jurisprudence on tax avoidance

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REFORM OF WEALTH TAX AND INHERITANCE TAX IN SPAIN

REFORM OF WEALTH TAX AND INHERITANCE TAX IN SPAIN

New project

The Reform of the General Tax Act

The Reform of the General Tax Act

DISPUTE RESOLUTION AND RELATIONAL COOPERATION: IMPROVEMENT ASPECTS

NEW PROJECT: GENERAL ANTI-ABUSE CLAUSE IN SPANISH TAX LEGISLATION

NEW PROJECT: GENERAL ANTI-ABUSE CLAUSE IN SPANISH TAX LEGISLATION

PROPOSALS FOR INCREASED LEGAL CERTAINTY

New taxes on the financial sector

New taxes on the financial sector

The Foundation has promoted a study

Spanish tax system

Spanish tax system

The perception of big business the Spanish tax system

Third Conference

Third Conference

The reform of the tax system

Welcome

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

Third presentation session of the state aid project
2 Nov 2021

Third presentation session of the state aid project

Following the publication, in July last year, of its latest research work - “State aid in relation t...
Second “State aid” project public presentation session
19 Oct 2021

Second “State aid” project public presentation session

Adapting to changing circumstances is a must for progress in all human activities. In recent months,...
Public presentation of the “State aid” project
1 Jul 2021

Public presentation of the “State aid” project

Following the recent completion of research on this matter, published under the title “Las ayudas de...

PROJECTS

FUNDACIÓN IC: BEPS PROJECT

NEW PROJECT: REVIEW OF WEALTH TAX AND INHERITANCE TAX

GENERAL ANTI-ABUSE CLAUSE IN SPANISH TAX LEGISLATION: PROPOSALS FOR INCREASED LEGAL CERTAINTY