In keeping with its concern for tax litigiousness, the Foundation is once again looking at the issue of alternative measures for the resolution of tax disputes, continuing its work published in 2015, which at the time focused on the proposal for the implementation of arbitration. This new work, titled “Tax…
As part of the ongoing monitoring of the production of tax legislation, the Trustees of Fundación Impuestos y Competitividad have presented their preliminary observations on the transposition of the aforementioned Directive. Based on what was the BEPS Action 1 Plan, “Tax challenges arising from the digital economy for multinational enterprises”…
On Thursday, 23 February the first session of the eighth cycle of talks organised by the Foundation took place. The content of this first session was basically procedural and, focused in particularly, on the analysis of the cassation appeal. The first presentation was given by Mr José Antonio Montero Fernández,…
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…
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…