Debate on the environmental taxation reform

Debate on the environmental taxation reform
News on 31 Oct , 2018
Monday, October 29, 2018. This Monday, October 29th, Foment del Treball and the Tax and Competitiveness Foundation organised a debate on the reform of environmental taxation. The participants were Valentí Pich, Chair of Foment del Treball’s Economy and Taxation Committee, Josep Bagué, Chair of the Catalan Employers’ Association's Environment Committee, and Maximino Linares Gil, Vice-Chair of the B...
More

Supreme Court jurisprudence on tax avoidance

Supreme Court jurisprudence on tax avoidance
News on 17 Oct , 2018
On Tuesday 16 October 2018, in the Main Hall of the Royal Academy of Jurisprudence and Legislation, the public presentation took place of the book “Tax avoidance and anti-abuse clauses in Supreme Court jurisprudence”, authored by the professor of Financial and Tax Law of Seville University, Mr, Florián García Berro. The act was chaired by Mr. Luis Mª Cazorla Prieto, a member of the Royal Ac...
More

The position of the Fundación Impuestos y Competitividad (Taxes and Competitivity Foundation) with regard to environmental taxation reform

The position of the Fundación Impuestos y Competitividad (Taxes and Competitivity Foundation) with regard to environmental taxation reform
News on 12 Jul , 2018
On Monday, 9 July 2018 at the headquarters of the CEOE, the latest work of the Tax and Competitiveness Foundation published by the Foundation under the title "Environmental Taxation: reflections for a future reform” was presented. The Foundation’s latest project deals with new aspects of indirect taxation by means of this study of the field of environmental taxation, an issue that has been rece...
More

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