In July 2021, the Fundación Impuestos y Competitividad published this work, the result of an extensive effort of several months by officials of the European Commission, university professors and several professionals from the firms that make up the board of trustees, with a broad vision on the subject, derived from…
“Taxation of corporate income: recent developments, future prospects” is the most extensive work published by the Fundación Impuestos y Competitividad, with a total of 17 chapters, distributed in three parts, and it is an in-depth study of the taxation of corporate income. This analysis focuses essentially on Corporate Income Tax…
The book “BEPS Action Plan: a must read”.This book brings together, updates and completes, with some general considerations, the papers published by the Fundación Impuestos y Competitividad – between September 2016 and May 2017 – on the different actions of the BEPS Plan and on the Directives approved by the…
This document, which was published by the Foundation last June 2022, is organised into 13 chapters, the last of which was written by Maximino Linares (EY Abogados, the firm coordinating the project) and aims to reflect the primary considerations of previous chapters and underscore the proposals for improvement. True to…
The objective of this work is to provide an informed, experienced, compared and discussed vision of the special regime and its strengths and weaknesses, to be put at the service of the non-profit sector in order to elaborate possible proposals and initiatives to improve it. The book is structured according…
In November 2021, approximately one year ago, this work was published focusing exclusively on the consideration of transfer tax and stamp duty, a State tax whose collection has devolved to the Autonomous Communities; for which its importance from the viewpoint of collection is not insignificant. The work, with an equally…
When presenting this work we should remember that, as defined in its by-laws, the Tax and Competitivity Foundation is committed to research on taxation with the ultimate aim of improving the Spanish tax system and the processes or procedures for the application of taxes. It is clearly assumed that the…
Within the analysis contained in the book, special attention has been paid to the modifications that the draft reform of the General Tax Law proposes to introduce in this area, particularly when it seeks to sanction cases of conflict in the application of the law, modifying the current regime that…
La Fundación Impuestos y Competitividad publicó en el último trimestre de 2013 el libro “Informe sobre las novedades introducidas en la nueva regulación del delito fiscal: Algunas propuestas de mejora” del que son autores Miró Ayats Vergés y Jordi de Juan Casadevall socios de Cuatrecasas Gonçalves Pereira, que contaron con…