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…
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. Likewise, the priority attention that the Fundación Impuestos y Competitividad has given to such developments has…
In November 2020, Fundación Impuestos y Competitividad was pleased to publish the result of the research project promoted by the Foundation in relation to Tax Governance. In the research activity carried out by the Tax and Competitiveness Foundation (Fundación Impuestos y Competitividad), it is usual for the importance of the…
Following almost 9 years of research sponsored by Fundación Impuestos y Competitividad since its formation, it was time that attention be turned to Personal Income Tax. It was therefore unsurprising that the Foundation’s Plan of Action for 2019 should include a project relating to this tax. The specific project in…
Following eight years of research, the Board of Trustees of Fundación Impuestos y Competitividad has resolved to promote a study focused on Corporate Income Tax, there being many reasons supporting this decision. The recent comprehensive regulation of this tax by means of Law 27/2014 could be seen as a sufficient…
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…
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…
The interest that the environment and environmental protection measures are currently generating from the scientific, social and political angles is clear; focusing on the non-fiscal aim of environmental taxes, they should be looked upon as a tool designed to reduce or eradicate polluting behaviour. The key international institutions – the…
General approach The Fundación Impuestos y Competitividad is of the view that close monitoring is required of the measures proposed in the various documents published within the framework of the OECD’s Action Plan on BEPS, aimed at combating so-called “Aggressive Tax Planning” (hereinafter ATP”). The Action Plan on BEPS, as…
Despite the latest legislative reforms affecting the tax treatment of patronage, 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. The Foundation, after forming an “internal” work group, has…