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Miscellaneous

Action Plan

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…

Third presentation session on “Tax application procedures”

The presentation of the latest work of Fundación Impuestos y Competitividad, under the title “Current issues concerning tax application procedures and proposals for improvement”, took place at the headquarters of EY in Madrid. Maximino Linares Gil, partner at EY Abogados and trustee of Fundación Impuestos y Competitividad, and project co-ordinator,…

Second presentation session on “Tax application procedures”

The second presentation session of the latest work of Fundación Impuestos y Competitividad, “Current issues concerning tax application procedures and proposals for improvement,” took place at the headquarters of the Institute for Fiscal Studies. Alain Cuenca, Director of the Institute for Fiscal Studies, and José Manuel Bunes, as trustee of…

Tax application procedures

The first presentation session of the latest work of Fundación Impuestos y Competitividad, “Current issues concerning tax application procedures and proposals for improvement,” took place at the headquarters of ICAM (the Madrid Bar Association). Gabriel Casado Ollero, chair of the Tax Law Section of ICAM and Maximino Linares Gil, as…

Completion of the tax procedures project

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…

Tax Governance: A balanced approach

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…

Tax Governance: A balanced approach

The Institute for Fiscal Studies hosted the presentation of the latest work of the Tax and Competitiveness Foundation (Fundación Impuestos y Competitividad) which on this occasion focused on an analysis of tax governance. The event was held by telematic means although there was limited in-person attendance. Mr Alain García Cuenca,…

Tax Governance: A balanced approach

The book “Gobernanza Fiscal: una aproximación equilibrada” is more than ever a choral work, under the coordination of KPMG Lawyers, professionals of the trustees, together with representatives of the Academy and the Tax Administration have been responsible for the drafting of the various chapters, which provide a broad vision of…

Tax avoidance in Supreme Court jurisprudence

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…