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Fundación Impuestos y Competitividad

We believe it is necessary to review, innovate and improve the regulation and practical application of the tax systems of Spain and the European Union, for the benefit of the competitiveness of both economies.

Publications

Tax litigiousness: Alternative means for dispute resolution and facilitation measures
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Tax litigiousness: Alternative means for dispute resolution and facilitation measures

Work on this project was carried out over an extended period of time, consistent with the intention to search for pragmatic solutions enabling effective implementation, which characterised its approach. For this reason, following an initial approximation to the issues analysed by each of the authors of the chapters of the…

Tax avoidance in Supreme Court jurisprudence
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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…

BEPS Action Plan: A must-do reflection
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BEPS Action Plan: A must-do reflection

The book “BEPS Action Plan: a must read”.This book brings together, updates and completes, with some general considerations, the papers published by the Fundación Impuestos y Competitividad – between September 2016 and May 2017 – on the different actions of the BEPS Plan and on the Directives approved by the…

Events

News

2024 Action Plan

Like every year, in accordance with the legal obligations imposed on foundations, FIC’s Board of Trustees approved the 2014 Action Plan at its last meeting last year.  It seems appropriate to share this Plan with our contacts, underscoring its most significant aspects. The project on “European Union Law and the…