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Direct taxation

Fiscal response to the crisis

In June 2024, the research work promoted by Fundación Impuestos y Competitividad on “Tax reforms in response to the crisis” was completed. The work ended with the publication of the book titled  “Reacciones fiscales ante la crisis”  (Fiscal response to the Crisis). The title in itself reflects the critical assessment…

Tax reform: Observations on the draft bill establishing a supplementary tax to ensure a global minimum level of taxation in multinational groups and large spanish groups

In liking with the interest that this topic has always triggered for the Fundación Impuestos y Competitividad, it has presented certain observations as part of the processing of this new regulation which transposes the European Directive on the subject. As a result of the significance of this rule, the Fundación…

Tax reform: Comments on the draft bill establishing a supplementary tax to ensure a global minimum level of taxation in multinational groups and large spanish groups

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 aforementioned draft bill which aims to complete the transposition of European Directive 2022/2523 of the Council of 15 December 2022. This process which ends…

Tax reform: Observations on the transposition into spanish law of directive (EU) 2022/ on ensuring a global minimum of taxation for enterprise groups.

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”…

Tax reform: Observations on the transposition into spanish law of directive (EU) 2022/ on ensuring a global minimum of taxation for enterprise groups

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” and within…