En coherencia con su preocupación por la litigiosidad tributaria, la Fundación ha acometido de nuevo la cuestión de las soluciones alternativas para la resolución de conflictos tributarios, dando continuidad al trabajo editado en 2015, entonces centrado en la propuesta de implantación del arbitraje. Este nuevo trabajo,- editado bajo el título…
Como parte del continuado seguimiento de la producción normativa en materia tributaria, el Patronato de la Fundación Impuestos y Competitividad ha presentado sus observaciones preliminares a la transposición de la mencionada Directiva. Partiendo de la que en su día era la acción 1 del Plan de medidas contra BEPS, “Los…
El pasado jueves, 23 de febrero, tuvo lugar la primera sesión del que supone octavo ciclo de charlas coloquio organizado por la Fundación. Esta primera sesión tenía un contenido esencialmente procedimental, y de modo particular, concretado en el análisis del recurso de casación. La primera ponencia desarrollada por D. José…
As part of the obligations imposed by the legislation governing Foundations, the Board of Trustees of FIC approved the Action Plan for 2023 at the last meeting held in 2022. We consider it of interest to share certain aspects of this Plan with our contacts. Worthy of mention with respect…
The aforementioned report, issued by the Secretary of State for Finance, is in compliance with the implementation schedule for the reform contained in section R1 of Component 27 of the Recovery, Transformation and Resilience Plan, which is to be completed with a definitive evaluation in the fourth quarter of 2023….
The impact of Spain’s tax system – on taxpayers and Spain’s economy overall- certainly results from the substantive rules governing the various taxes that comprise it, although it is also caused by their effective practical application, since during that application process there is always significant room for manoeuvre which weighs…
As part of the continuous monitoring of the drafting of rules and regulations on tax matters, the Board of Trustees of Fundación Impuestos y Competitividad has undertaken to participate in the Commission’s open public consultation and is grateful for the opening of said process. The participation in said open public…
It would be incorrect to state that Fundación Impuestos y Competitividad has not paid attention to this tax, because it has undoubtedly dealt with this tax when carrying out the study on property tax, for example, or when drawing up VAT improvement proposals – tax with which transfer tax and…
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…
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…