Third presentation session of the state aid project

Following the publication, in July last year, of its latest research work - “State aid in relation to taxes: Spanish experience and current context” - the Tax and Competitiveness Foundation organised the project's third presentation session. In association with the Madrid Bar Association, on this occasion, it was essentially an online session, only the organisers and round table guests attending in person. The session focused on the procedural aspects of the state aid rules. The event was held at the ICAM’s c/ Serrano 9 headquarters and was presided by Gabriel Casado Ollero, the chair of...
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Second “State aid” project public presentation session

Adapting to changing circumstances is a must for progress in all human activities. In recent months, the pandemic has prevented us from presenting our projects to all those wishing to attend in person, but we have grown used to online sessions, allowing greater adaptability and more efficient time management. In line with this cultural change -which is difficult to “reverse”- and given the broad variety and relevance of the matters addressed in the last book published by the Tax and Competitiveness Foundation (FIC) - “Las ayudas de Estado en el ámbito tributario:  Experiencia española y con...
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Public presentation of the “State aid” project

Following the recent completion of research on this matter, published under the title “Las ayudas de Estado en el ámbito tributario:  Experiencia española y contexto actual” (State aid in relation to taxes: Spanish experience and current context), the Tax and Competitiveness Foundation (FIC) is organising the public presentation of the project. The first event was held on 7 July in association with the Centre for Political and Constitutional Studies (CEPC) under the title “State aid in relation to taxes: general considerations and the Covid-19 context”. It was essentially an online sessi...
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State aid in relations to taxes: Spanish experience and current context

The Tax and Competitiveness Foundation’s interest in international legislative developments in taxation and their effects on the economic competitiveness of Spain and the European Union is well known. It is hard to find a matter that fits more fully the study and research purpose voluntarily established by the Foundation's trustees than State aid. The relationship between tax legislation and State aid is doubtless complex, partly because the laws have different purposes. Tax law seeks to regulate the duty to contribute towards public expenditure, while the prohibition on the grant of State ...
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BEPS Observatory: update. New documents and webinars

An interesting document has been posted on the Foundation's website containing an update on the BEPS plan and the various actions undertaken, the aim being to reflect on the current status of the different BEPS Action Plan measures and to assess their impact on the daily activities of the tax function of large multinational enterprises, on the activities of the tax authorities and on Spanish court rulings. At the same time, with the help of the Institute for Fiscal Studies, three webinars have been organised in relation to this matter and will be held in a semi-face-to-face format. Regi...
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BEPS Action Plan Tax Observatory: Where are we five years later?

International work on BEPS and the related OECD Action Plan have several years of history behind them already.  The Tax and Competitiveness Foundation has also been prioritising these developments for a long time now. A trail has been left in this website through the publication of papers analysing each of the plan actions and the EU's anti-abuse directives (from September 2016 to May 2017); and the promotion of and free access to the book “Plan de acción BEPS: una reflexión obligada” (BEPS Action Plan: a necessary reflection) (published in June 2017). This new contribution from the Foun...
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