The Foundation’s aim –reflected in the very name of the Foundation– is to review, innovate and improve the tax systems and tax practices in Spain and the European Union, in order to enhance the competitiveness of the Spanish and EU economies.
As an ideal vehicle for this purpose, the FUNDACIÓN IMPUESTOS Y COMPETITIVIDAD intends to devote its efforts to researching, studying and sharing information on international taxation and tax systems, the legislation implementing them and practical experience relating to them, with the aim of issuing independent opinions that will help to achieve the stated aims of the Foundation.
The FUNDACIÓN IMPUESTOS Y COMPETITIVIDAD may conduct its activities, directly or by means of agreements or collaborations with entities or individualswithout forfeiting its independence, and it will have complete freedom to project its work towards any activity, in keeping with the specific goals which the Board of Trustees deems to have priority at any given time in order to fulfill the Foundation’s aims.
In accordance with the legislation regulating foundations, each year the FUNDACIÓN IMPUESTOS Y COMPETITIVIDAD will approve, and will submit to the Foundation Commission, an Action Plan setting out the goals to be met and the activities to be carried out in the year.
In carrying out its activities, the Foundation shall adapt its conduct and operation to the requirements of the Code of Good Governance and Ethical Conduct approved by the Board of Trustees on December 12, 2019.