BEPS Observatory: update. New documents and webinars

BEPS Observatory: update. New documents and webinars
News on 13 May , 2021
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...
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Tax Governance: A balanced approach

Tax Governance: A balanced approach
News on 30 Nov , 2020
The Institute for Fiscal Studies hosted the presentation of the latest work of the Tax and Competitiveness Foundation (Fundación Impuestos y Competitividad) which on this occasion focused on an analysis of tax governance. The event was held by telematic means although there was limited in-person attendance. Mr Alain García Cuenca, Director of the Institute and Mr Víctor Mendoza Díaz-Aguado, pat...
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Present and future of corporate profit taxation

Present and future of corporate profit taxation
News on 19 Jul , 2019
On July 10, 2019, the presentation of the study promoted by the Fundación Impuestos y Competitividad related to Corporate Income Tax took place at the headquarters of the Center for Political and Constitutional Studies, under the title of Corporate Profit Taxation: Recent Developments, Future Prospects. The event was chaired by Ms. Ana Sánchez Lamelas, Deputy Director of the Centre, Mr. Maximin...
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New BEPS Monitoring Group document, OBSERVATIONS ON THE “DAC 6” TRANSPOSITION PROCESS

New BEPS Monitoring Group document, OBSERVATIONS ON THE “DAC 6” TRANSPOSITION PROCESS
News on 11 Mar , 2019
This week, the third week of March, the Tax and Competitiveness Foundation has posted on its website the third “BEPS Monitoring Group” document. “ACTION 12: MONITORING OF THE TRANSPOSITION INTO SPANISH LAW OF “DAC 6” This monitoring group, created to continue the work carried out on the BEPS Action Plan (and the book published on this subject), made a commitment to monitor the latest develop...
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Debate on the environmental taxation reform

Debate on the environmental taxation reform
News on 31 Oct , 2018
Monday, October 29, 2018. This Monday, October 29th, Foment del Treball and the Tax and Competitiveness Foundation organised a debate on the reform of environmental taxation. The participants were Valentí Pich, Chair of Foment del Treball’s Economy and Taxation Committee, Josep Bagué, Chair of the Catalan Employers’ Association's Environment Committee, and Maximino Linares Gil, Vice-Chair of the B...
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Supreme Court jurisprudence on tax avoidance

Supreme Court jurisprudence on tax avoidance
News on 17 Oct , 2018
On Tuesday 16 October 2018, in the Main Hall of the Royal Academy of Jurisprudence and Legislation, the public presentation took place of the book “Tax avoidance and anti-abuse clauses in Supreme Court jurisprudence”, authored by the professor of Financial and Tax Law of Seville University, Mr, Florián García Berro. The act was chaired by Mr. Luis Mª Cazorla Prieto, a member of the Royal Ac...
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The position of the Fundación Impuestos y Competitividad (Taxes and Competitivity Foundation) with regard to environmental taxation reform

The position of the Fundación Impuestos y Competitividad (Taxes and Competitivity Foundation) with regard to environmental taxation reform
News on 12 Jul , 2018
On Monday, 9 July 2018 at the headquarters of the CEOE, the latest work of the Tax and Competitiveness Foundation published by the Foundation under the title "Environmental Taxation: reflections for a future reform” was presented. The Foundation’s latest project deals with new aspects of indirect taxation by means of this study of the field of environmental taxation, an issue that has been rece...
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Essential reflections on the BEPS action plan

Essential reflections on the BEPS action plan
News on 19 Jul , 2017
Presentation at the Headquarters of the Instituto de Estudios Fiscales, 18 July 2017 CULMINATION OF THE PROJECT In mid 2016, the Board of Trustees of Fundación Impuestos y Competitividad decided that a detailed analysis of the measures proposed by the BEPS Action Plan was called for. From September 2016 through to May 2017, the Fundación posted on its web site the different papers produced a...
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Taxation of Patronage. The necessary strengthening of the non-profit sector.

Taxation of Patronage. The necessary strengthening of the non-profit sector.
News on 23 May , 2017
Fundación Impuestos y Competitividad considers this to be the appropriate time to reflect on the status of the special scheme for non-profit entities, including the provisions on sponsorship and patronage, despite the latest legislative reforms affecting the tax treatment of patronage. The increasing responsibility taken on by non-profits in finding solutions for the social, educational and cultur...
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HOUSING: TAXES AND OTHER FISCAL POLICIES. THE EUROPEAN EXPERIENCE

HOUSING: TAXES AND OTHER FISCAL POLICIES. THE EUROPEAN EXPERIENCE
News on 28 Mar , 2017
According to Sofía Borgia Sorrosal, the real estate sector in Spain has not just covered the need for housing – it has actually, for a great many years, been the driving force behind the economy. It is a sector which generates a lot of employment directly but which at the same time involves a great many related activities, and for this reason, the effects of both its growth and of any recession in...
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