Essential reflections on the BEPS action plan

Essential reflections on the BEPS action plan
News on 19 Jul , 2017
Presentation at the Headquarters of the Instituto de Estudios Fiscales, 18 July 2017 CULMINATION OF THE PROJECT In mid 2016, the Board of Trustees of Fundación Impuestos y Competitividad decided that a detailed analysis of the measures proposed by the BEPS Action Plan was called for. From September 2016 through to May 2017, the Fundación posted on its web site the different papers produced a...
More

Taxation of Patronage. The necessary strengthening of the non-profit sector.

Taxation of Patronage. The necessary strengthening of the non-profit sector.
News on 23 May , 2017
Fundación Impuestos y Competitividad considers this to be the appropriate time to reflect on the status of the special scheme for non-profit entities, including the provisions on sponsorship and patronage, despite the latest legislative reforms affecting the tax treatment of patronage. The increasing responsibility taken on by non-profits in finding solutions for the social, educational and cultur...
More

HOUSING: TAXES AND OTHER FISCAL POLICIES. THE EUROPEAN EXPERIENCE

HOUSING: TAXES AND OTHER FISCAL POLICIES. THE EUROPEAN EXPERIENCE
News on 28 Mar , 2017
According to Sofía Borgia Sorrosal, the real estate sector in Spain has not just covered the need for housing – it has actually, for a great many years, been the driving force behind the economy. It is a sector which generates a lot of employment directly but which at the same time involves a great many related activities, and for this reason, the effects of both its growth and of any recession in...
More

DECENTRALIZATION AND THE FISCAL SYSTEM: A COMPARATIVE STUDY OF EXPERIENCES

DECENTRALIZATION AND THE FISCAL SYSTEM: A COMPARATIVE STUDY OF EXPERIENCES
News on 13 Sep , 2016
The objective of the Taxes and Competition Foundation (Fundación Impuestos y Competitividad) is to study and investigate the tax system with a view to improving and perfecting it, with a particular emphasis on aspects which impact the competitiveness of the Spanish economy. It may appear that an analysis of fiscal decentralization which focuses in particular on the situation at regional or auto...
More

Dispute resolution and relational cooperation: improvement aspects for the Reform of the General Tax Act

Dispute resolution and relational cooperation: improvement aspects for the Reform of the General Tax Act
News on 19 Jun , 2015
The foundation Fundación Impuestos y Competitividad values the current General Tax Act reform positively, a priori, for three basic reasons: it is a necessary component of the tax reform; it responds to the need to regulate certain matters not hitherto addressed; and it reflects the intention to tighten legal certainty, reduce litigiousness, prevent tax fraud and increase administrative effectiven...
More

Better definition and the clarification of penalties are the keys to the anti-tax evasion measures contained in the General Tax Bill

Better definition and the clarification of penalties are the keys to the anti-tax evasion measures contained in the General Tax Bill
News on 11 Jun , 2015
The fight against tax evasion is causing a proliferation of anti-abuse clauses in international regulations, in the context of the Action Plan on Base Erosion and Profit Shifting (BEPS), led by the OECD, and the measures proposed by the European Commission, the prime objective being to ensure that tax is paid where economic capacity is generated and to avoid cases in which undesired tax advantages...
More

Proposal for the implementation of dispute resolutions, with special reference to arbitration

Proposal for the implementation of dispute resolutions, with special reference to arbitration
News on 15 Apr , 2015
The study on alternative measures for resolving disputes commissioned by the Tax and Competitiveness Foundation from a team of experienced and renowned professionals, is under the supervision of Professor Pablo Chico de la Cámara from the Rey Juan Carlos University. The study proposes the introduction into the Spanish legal system of the concept of arbitration. As the authors claim, arbitration re...
More

Memoria de actividad 2014

Memoria de actividad 2014
News on 25 Feb , 2015
Consulte las principales actividades desarrolladas en 2014 Como bien conoce, la Fundación Impuestos y Competitividad viene desarrollando su actividad desde hace ya varios años, y ello le ha permitido responder durante 2014 al  reto que sin duda ha constituido el seguimiento del proceso de reforma tributaria desarrollado a iniciativa del Gobierno. Ese ha sido sin duda el principal aspecto de ...
More

Tax and Competitiveness Foundation questions the tax rate reduction in the tax reform

Tax and Competitiveness Foundation questions the tax rate reduction in the tax reform
News on 2 Oct , 2014
• The foundation believes that this “balancing act” leads to asymmetries when determining taxable income. • The project has other aspects that are difficult to interpret and may be conflictive in the future. • Even so, the board of trustees gives a moderately positive assessment of the parliamentary regulation in process. Madrid, October 2, 2014 The Tax and Competitiveness Foundation believes ...
More

(ESPAÑOL) Fiscalidad internacional: la incidencia de la reforma

(ESPAÑOL) Fiscalidad internacional: la incidencia de la reforma
News on 18 Jul , 2014
La Fundación Impuestos y Competitividad ha presentado la obra “Fiscalidad Internacional y Competitividad: cuestiones controvertidas de la norma y práctica españolas”. El nuevo volumen, desarrollado por profesionales de Baker&McKenzie y Deloitte Abogados, fue presentado el pasado 22 de mayo en una sesión desarrollada en la sede de la CEOE en Madrid. El texto es el resultado de cuatro grupos de ...
More