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…
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…
Throughout 2022 and 2023 a total of 8 round tables were held with the participation of the authors of the different chapters of this work, alongside a long list of guests from the public and private sectors, who have exchanged opinions on the different matters analysed in this project, giving…
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”…
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…
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 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…
La necesidad de abordar una estrategia fiscal nacional competitiva para la empresa española ha sido el eje del debate que ha reunido hoy en Barcelona a representantes de Foment del Treball, CEOE y REAF junto con la Fundación Impuestos y Competitividad, en una jornada organizada por la patronal catalana. Josep…
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…
“Taxation of corporate income: recent developments, future prospects” is the most extensive work published by the Fundación Impuestos y Competitividad, with a total of 17 chapters, distributed in three parts, and it is an in-depth study of the taxation of corporate income. This analysis focuses essentially on Corporate Income Tax…