1) The document discusses the Basque Economic Agreement and new governance possibilities in the Basque Country.
2) It provides an overview of the European Union, Spain, and the Basque Country's place within the Spanish autonomous community system.
3) The Economic Agreement originated to protect the Basque territories' special tax powers and finances by putting their rules on equal legal footing with Spanish state laws governing finances.
This document contains a Mexican tax overview and insights corresponding to FY 2019. The information herein provided is based on current provisions of the law as of January 15, 2019.
This document discusses the general principles of taxation according to a lecture on income taxation. It defines taxation as the means by which a government raises income to fund its necessary expenses. The primary purpose of taxation is to provide funds to promote citizens' welfare and finance government activities. Other purposes include strengthening industries, protecting local industries, and reducing inequality. The principles discuss the theory that government needs revenue and has the right to tax citizens in return for protection. A sound tax system should be fiscally adequate, impose equal burdens based on ability to pay, and be administratively feasible. The document also outlines constitutional and inherent limitations on taxation powers.
This document summarizes various income tax deductions available for property owners and renters in the Valencia region of Spain. It outlines deductions for purchasing or renovating a primary residence, subsidies for young first-time buyers or disabled buyers, deductions for variable rate mortgages, and deductions for renting a primary or secondary residence for work purposes. The deductions are established by Valencian regional law and have various eligibility criteria related to income limits, deposit requirements, and property usage.
This note addresses the process for the EU blacklisting of third countries (such as Mexico) as non-cooperative tax jurisdictions. Additionally, it explains Mexico's positions in the light of the listing criteria adopted by the EU as well as potential sanctions for listed countries.
- Tax systems within the European Union are highly divergent, with corporate tax rates ranging from 12% in Ireland to 33% in France and Belgium.
- France has higher nominal tax rates and narrower tax bases compared to other EU countries, resulting in high tax burdens. Ireland has lower overall tax burdens with a strong reliance on direct taxes like income tax.
- Ireland's 12.5% corporate tax rate has helped attract significant foreign direct investment, though economists disagree on its overall impact on Ireland's growth. France finances higher public services through taxes.
The document discusses concepts related to national trade and the economy including money, functions of money, kinds of money, monetary standards, commodity standards, fiat standards, the quantity theory of money, monetary policy, fiscal policy, government debt, budget deficits, measuring national income using GDP, GNP, expenditure approach, income approach, and other related national accounts. It provides definitions and explanations of these key economic terms and concepts.
The Dawn of a General Anti Avoidance Rule: the Italian ExperienceUniversity of Ferrara
Italy has recently introduced a GAAR in its tax system. While the wording of the clause is not original, considering the experience the other countries might have about it, it is the context in which the provision shall operate that arose the interest of the firs commentators.
The article considers is particular the ways in which it will be arguably applied, taking into account the similar (although tailor-made) regulations that address the phenomenon, and that that have not been repealed by it. Treaty based, EU inspired, special law enacted clauses are still there and may potentially collide with the GAAR, making the overall outcome unpredictable for the Interpreter and for the taxpayer as well.
This document contains a Mexican tax overview and insights corresponding to FY 2019. The information herein provided is based on current provisions of the law as of January 15, 2019.
This document discusses the general principles of taxation according to a lecture on income taxation. It defines taxation as the means by which a government raises income to fund its necessary expenses. The primary purpose of taxation is to provide funds to promote citizens' welfare and finance government activities. Other purposes include strengthening industries, protecting local industries, and reducing inequality. The principles discuss the theory that government needs revenue and has the right to tax citizens in return for protection. A sound tax system should be fiscally adequate, impose equal burdens based on ability to pay, and be administratively feasible. The document also outlines constitutional and inherent limitations on taxation powers.
This document summarizes various income tax deductions available for property owners and renters in the Valencia region of Spain. It outlines deductions for purchasing or renovating a primary residence, subsidies for young first-time buyers or disabled buyers, deductions for variable rate mortgages, and deductions for renting a primary or secondary residence for work purposes. The deductions are established by Valencian regional law and have various eligibility criteria related to income limits, deposit requirements, and property usage.
This note addresses the process for the EU blacklisting of third countries (such as Mexico) as non-cooperative tax jurisdictions. Additionally, it explains Mexico's positions in the light of the listing criteria adopted by the EU as well as potential sanctions for listed countries.
- Tax systems within the European Union are highly divergent, with corporate tax rates ranging from 12% in Ireland to 33% in France and Belgium.
- France has higher nominal tax rates and narrower tax bases compared to other EU countries, resulting in high tax burdens. Ireland has lower overall tax burdens with a strong reliance on direct taxes like income tax.
- Ireland's 12.5% corporate tax rate has helped attract significant foreign direct investment, though economists disagree on its overall impact on Ireland's growth. France finances higher public services through taxes.
The document discusses concepts related to national trade and the economy including money, functions of money, kinds of money, monetary standards, commodity standards, fiat standards, the quantity theory of money, monetary policy, fiscal policy, government debt, budget deficits, measuring national income using GDP, GNP, expenditure approach, income approach, and other related national accounts. It provides definitions and explanations of these key economic terms and concepts.
The Dawn of a General Anti Avoidance Rule: the Italian ExperienceUniversity of Ferrara
Italy has recently introduced a GAAR in its tax system. While the wording of the clause is not original, considering the experience the other countries might have about it, it is the context in which the provision shall operate that arose the interest of the firs commentators.
The article considers is particular the ways in which it will be arguably applied, taking into account the similar (although tailor-made) regulations that address the phenomenon, and that that have not been repealed by it. Treaty based, EU inspired, special law enacted clauses are still there and may potentially collide with the GAAR, making the overall outcome unpredictable for the Interpreter and for the taxpayer as well.
Fiscal surveillance in France has been reinforced due to high public debt and deficit levels. The Maastricht Treaty created common EU fiscal rules including budget deficit below 3% of GDP and debt below 60% of GDP. The Court of Auditors oversees fiscal policy ex post through audits and reports while the High Council of Public Finances provides ex ante oversight through evaluation of macroeconomic forecasts and consistency of budgets with fiscal targets. Both institutions aim to strengthen fiscal discipline while preserving independence from government and parliament.
Bulletin source versus residence - jfb and rtsRamon Tomazela
This document summarizes an article that discusses the dichotomy between source and residence taxation in international taxation and tax treaties. It notes that some developed countries have started taxing profits of multinational enterprises from exploiting their consumer markets, even without a permanent establishment. Meanwhile, developing countries argue that source states should tax technical service payments to prevent erosion of their tax bases. The document outlines how Article 7 of tax treaties allocates taxing rights and the concept of permanent establishment. It discusses the challenges posed by the source vs residence dichotomy as business models have evolved with globalization and technology changes.
Newsletter LPA LEGAL ALBANIA August 2019 Law Firm AlbaniaOltjan Hoxholli
ALBANIA - New amendments to Law “On protection of health from tobacco products”
Albanian Embassy in Canberra Australia
Albania - Amendment to the Law on Tax Procedures:
Taxpayers have 90 days to open a bank account for
their business!
Amendments in the law “On business registration” in Albania
Save time - Pay online 13 tax liabilities, through e-Albania
Fasilitation for Business - Residential Tax Certificate can now be obtained online
Tax Administration Taxpayers - How to pay tax liabilities by installments
ALBANIA A new electronic service for taxpayer is added
Property sales tax rates in Cataluña are as follows:
- The purchase of new build properties attracts a 10% IVA tax on the property value.
- For second-hand properties, the standard ITP tax rate is 10% of the property value.
- There are special reduced tax rates for government subsidized homes, young first-time buyers, those with disabilities, and large families that meet certain income criteria.
Prevention of hybrid mismatches as a justificationRamon Tomazela
This document discusses the European Union's justification for preventing hybrid mismatches as a way to tackle cross-border tax arbitrage. It begins by explaining how differences in tax rules between jurisdictions create opportunities for taxpayers to engage in tax planning strategies that exploit these differences. Specifically, hybrid mismatch arrangements can result in double deductions, deduction without inclusion, or excessive foreign tax credits. The EU has taken steps through the Parent-Subsidiary Directive and BEPS project to eliminate double non-taxation from these arrangements. The document then analyzes how hybrid mismatches can hamper the objectives of the single market by resulting in significant lost tax revenue and creating an uneven playing field for companies.
1) Spanish inheritance law was devolved to regional governments in 2001 to set their own inheritance tax rates and deductions.
2) Recently, the EU court ruled that some regional laws granting deductions only to resident beneficiaries were discriminatory.
3) New Spanish legislation now requires regions to grant the same deductions to resident and non-resident EU citizen beneficiaries.
4) The document then outlines the specific inheritance tax laws and deductions that apply in the Murcia region of Spain.
The Department of Finance is responsible for formulating sound fiscal policies and revenue generation to fund government programs and promote economic growth. It oversees revenue collection through the Bureau of Customs and Bureau of Internal Revenue. The Bureau of Customs collects import tariffs and duties while preventing smuggling. The Bureau of Internal Revenue assesses and collects all national taxes to fund the government. Both bureaus have expanded their mandates and modernized processes over the years to improve tax administration and support the Philippine economy.
This article summarizes discussions from a seminar on international assistance in the collection of taxes. It describes recent improvements in transparency of tax information exchange and recovery of cross-border taxes following issues like the Liechtenstein bank scandal. Specifically, it outlines the framework for mutual assistance between countries in tax collection, including the exchange of information, assistance recovering taxes, and notifying taxpayers of liabilities. It also discusses limitations on assistance, including statutory limits and minimum claim thresholds.
The document is a 2015 report on Albania from the European Commission. It summarizes that Albania made some progress towards fulfilling political criteria for EU membership, including holding local elections and improving parliamentary transparency. However, concerns remain about electoral authorities and more work is needed for constructive cross-party dialogue. Albania also made progress on public administration reform but needs to strengthen local government. The judiciary remains at an early stage and justice reform is crucial. Corruption remains widespread and organized crime prosecution needs to increase. Overall, Albania continued EU alignment but substantial efforts are still required across many areas to strengthen governance and the rule of law.
This document compares household registration systems in China and France. China's hukou system restricts internal migration and limits access to welfare benefits based on one's place of registration. France's system of etat civil and livret de famille records individuals' civil status without restrictions on movement. Both systems aim to identify individuals and collect population statistics. While France's system is person-based, China's is still tied to one's hukou status and location. The document discusses reforms to China's system to promote mobility and balanced economic growth.
This document discusses tax law in the Philippines. It identifies the primary objective of enacting tax law as raising revenues for government operations. It outlines the steps in the legislative process for creating tax laws, including readings in Congress and reconciliation between the Senate and House. It also explains the sources of tax law, including the Constitution, statutory enactments passed by Congress like the National Internal Revenue Code, administrative rulings and regulations issued by the Bureau of Internal Revenue and Department of Finance, and judicial decisions from the Court of Tax Appeals and Supreme Court. It notes that tax laws are generally interpreted in favor of taxpayers except in specific cases favoring the government.
The document outlines commitments and requirements for Greece to receive additional financial assistance from the European Stability Mechanism (ESM). It requires Greece to legislate reforms to its pension system, tax code, and judicial system by specific deadlines. It also requires Greece to strengthen its proposals for reforms to labor markets, energy markets, and its privatization program. The document establishes conditions that must be met before negotiations on a new assistance program can begin, and addresses concerns around the sustainability of Greece's debt.
The Bureau of Internal Revenue (Filipino: Kawanihan ng Rentas Internas, or BIR) is an attached agency of Department of Finance. BIR collects more than one-half of the total revenues of the government. Kim Henares has been its Commissioner since the start Aquino Administration.
The common market is a group of countries that promote duty free trade and free movement of labor and capital among its members through establishing a customs union with a common external tariff and common policies for agriculture, transport, and trade. The European Economic Community was the best known example of a common market, established by the Treaty of Rome in 1957 to integrate Europe economically and prevent future wars.
Switzerland-Lao PDR Soci-Economic Development Consulation Seminar for Land-lo...Toura Vanh
This document provides an overview of some key fundamentals of Switzerland's socioeconomic development, covering political system, stability, monetary policy, connectivity, education, environment protection, investment, small-and-medium enterprises, banking, and tourism. It discusses Switzerland's decentralized federal political system, stable democratic process, strong economy, high-skilled workforce, world-class education system, emphasis on environmental protection, and role as a global hub for banking and investment.
THE 2020 ADMINISTRATIVE ELECTIONS. THE IMPACT OF COVID-19 ON THE NEXT ROUND O...telosaes
The document summarizes the impact of Covid-19 on upcoming 2020 administrative elections in Italy. Due to the pandemic, elections scheduled for spring 2020 in several regions and over 1,000 municipalities were postponed to September by decree. Regional candidates across major parties are outlined for Veneto, Liguria, Tuscany, Marche, Campania, Puglia, and Valle d'Aosta. Measures will be taken to allow for safe voting over two days in September, with potential runoffs in October, amid debate over balancing public health and the tourism season.
The 1st Poster session about the EU history, institutions and budget was held the 10th of October 2013. Professors and students from “The economics of Spain and the EU” module in Economics and Business faculty, Oviedo University (Spain) discussed about several topics the students had prepared and presented through posters. In this ppt all the posters presented can be consulted.
The Uruguayan Parliament passed a significant tax reform in December that aims to better distribute the tax burden, promote investment and job creation, and create a transparent tax system. The reform moves Uruguay away from the historical source principle of taxation to a worldwide income criteria for individual taxation. It also relaxes bank secrecy rules for tax purposes by allowing tax authorities to request lifting of secrecy to verify tax declarations when exchange of information agreements exist. The reform is part of Uruguay's efforts to integrate further into the global economy and attract foreign direct investment by adopting international standards and signing new double taxation treaties.
The document is a 2015 report on Serbia's progress towards meeting the EU accession criteria. It finds that Serbia remains committed to EU accession and is implementing political and economic reforms. However, it needs to take further steps to strengthen the rule of law, fight corruption and organized crime, protect fundamental rights and minority rights, and normalize relations with Kosovo. The report also evaluates Serbia's capacity to adopt the EU acquis across different policy areas and concludes that it is moderately prepared in many areas but needs to sustain its reform efforts.
Childhood obesity, anxiety, and suicide rates have increased dramatically over the past few decades according to the CDC and medical experts. Studies show that children with mentors are less likely to use drugs or alcohol, skip school, and have better relationships. Developing executive functioning skills is a better predictor of academic success than IQ. Stress hormones contribute to health issues, while being organized and helping others decreases stress and improves mental and physical health.
The document discusses the Inca civilization of Peru. It describes how modern celebrations in Peru honor both Andean gods and Catholic saints. It also mentions aspects of Inca culture like the Quechua language, food, music, and use of llamas. Key locations discussed include Cusco, the original capital of the Inca Empire, and Inti Raymi, the Festival of the Sun. The document cautions that Inti Raymi celebrations should not be commercialized and profits prioritized over cultural learning and exchange.
Fiscal surveillance in France has been reinforced due to high public debt and deficit levels. The Maastricht Treaty created common EU fiscal rules including budget deficit below 3% of GDP and debt below 60% of GDP. The Court of Auditors oversees fiscal policy ex post through audits and reports while the High Council of Public Finances provides ex ante oversight through evaluation of macroeconomic forecasts and consistency of budgets with fiscal targets. Both institutions aim to strengthen fiscal discipline while preserving independence from government and parliament.
Bulletin source versus residence - jfb and rtsRamon Tomazela
This document summarizes an article that discusses the dichotomy between source and residence taxation in international taxation and tax treaties. It notes that some developed countries have started taxing profits of multinational enterprises from exploiting their consumer markets, even without a permanent establishment. Meanwhile, developing countries argue that source states should tax technical service payments to prevent erosion of their tax bases. The document outlines how Article 7 of tax treaties allocates taxing rights and the concept of permanent establishment. It discusses the challenges posed by the source vs residence dichotomy as business models have evolved with globalization and technology changes.
Newsletter LPA LEGAL ALBANIA August 2019 Law Firm AlbaniaOltjan Hoxholli
ALBANIA - New amendments to Law “On protection of health from tobacco products”
Albanian Embassy in Canberra Australia
Albania - Amendment to the Law on Tax Procedures:
Taxpayers have 90 days to open a bank account for
their business!
Amendments in the law “On business registration” in Albania
Save time - Pay online 13 tax liabilities, through e-Albania
Fasilitation for Business - Residential Tax Certificate can now be obtained online
Tax Administration Taxpayers - How to pay tax liabilities by installments
ALBANIA A new electronic service for taxpayer is added
Property sales tax rates in Cataluña are as follows:
- The purchase of new build properties attracts a 10% IVA tax on the property value.
- For second-hand properties, the standard ITP tax rate is 10% of the property value.
- There are special reduced tax rates for government subsidized homes, young first-time buyers, those with disabilities, and large families that meet certain income criteria.
Prevention of hybrid mismatches as a justificationRamon Tomazela
This document discusses the European Union's justification for preventing hybrid mismatches as a way to tackle cross-border tax arbitrage. It begins by explaining how differences in tax rules between jurisdictions create opportunities for taxpayers to engage in tax planning strategies that exploit these differences. Specifically, hybrid mismatch arrangements can result in double deductions, deduction without inclusion, or excessive foreign tax credits. The EU has taken steps through the Parent-Subsidiary Directive and BEPS project to eliminate double non-taxation from these arrangements. The document then analyzes how hybrid mismatches can hamper the objectives of the single market by resulting in significant lost tax revenue and creating an uneven playing field for companies.
1) Spanish inheritance law was devolved to regional governments in 2001 to set their own inheritance tax rates and deductions.
2) Recently, the EU court ruled that some regional laws granting deductions only to resident beneficiaries were discriminatory.
3) New Spanish legislation now requires regions to grant the same deductions to resident and non-resident EU citizen beneficiaries.
4) The document then outlines the specific inheritance tax laws and deductions that apply in the Murcia region of Spain.
The Department of Finance is responsible for formulating sound fiscal policies and revenue generation to fund government programs and promote economic growth. It oversees revenue collection through the Bureau of Customs and Bureau of Internal Revenue. The Bureau of Customs collects import tariffs and duties while preventing smuggling. The Bureau of Internal Revenue assesses and collects all national taxes to fund the government. Both bureaus have expanded their mandates and modernized processes over the years to improve tax administration and support the Philippine economy.
This article summarizes discussions from a seminar on international assistance in the collection of taxes. It describes recent improvements in transparency of tax information exchange and recovery of cross-border taxes following issues like the Liechtenstein bank scandal. Specifically, it outlines the framework for mutual assistance between countries in tax collection, including the exchange of information, assistance recovering taxes, and notifying taxpayers of liabilities. It also discusses limitations on assistance, including statutory limits and minimum claim thresholds.
The document is a 2015 report on Albania from the European Commission. It summarizes that Albania made some progress towards fulfilling political criteria for EU membership, including holding local elections and improving parliamentary transparency. However, concerns remain about electoral authorities and more work is needed for constructive cross-party dialogue. Albania also made progress on public administration reform but needs to strengthen local government. The judiciary remains at an early stage and justice reform is crucial. Corruption remains widespread and organized crime prosecution needs to increase. Overall, Albania continued EU alignment but substantial efforts are still required across many areas to strengthen governance and the rule of law.
This document compares household registration systems in China and France. China's hukou system restricts internal migration and limits access to welfare benefits based on one's place of registration. France's system of etat civil and livret de famille records individuals' civil status without restrictions on movement. Both systems aim to identify individuals and collect population statistics. While France's system is person-based, China's is still tied to one's hukou status and location. The document discusses reforms to China's system to promote mobility and balanced economic growth.
This document discusses tax law in the Philippines. It identifies the primary objective of enacting tax law as raising revenues for government operations. It outlines the steps in the legislative process for creating tax laws, including readings in Congress and reconciliation between the Senate and House. It also explains the sources of tax law, including the Constitution, statutory enactments passed by Congress like the National Internal Revenue Code, administrative rulings and regulations issued by the Bureau of Internal Revenue and Department of Finance, and judicial decisions from the Court of Tax Appeals and Supreme Court. It notes that tax laws are generally interpreted in favor of taxpayers except in specific cases favoring the government.
The document outlines commitments and requirements for Greece to receive additional financial assistance from the European Stability Mechanism (ESM). It requires Greece to legislate reforms to its pension system, tax code, and judicial system by specific deadlines. It also requires Greece to strengthen its proposals for reforms to labor markets, energy markets, and its privatization program. The document establishes conditions that must be met before negotiations on a new assistance program can begin, and addresses concerns around the sustainability of Greece's debt.
The Bureau of Internal Revenue (Filipino: Kawanihan ng Rentas Internas, or BIR) is an attached agency of Department of Finance. BIR collects more than one-half of the total revenues of the government. Kim Henares has been its Commissioner since the start Aquino Administration.
The common market is a group of countries that promote duty free trade and free movement of labor and capital among its members through establishing a customs union with a common external tariff and common policies for agriculture, transport, and trade. The European Economic Community was the best known example of a common market, established by the Treaty of Rome in 1957 to integrate Europe economically and prevent future wars.
Switzerland-Lao PDR Soci-Economic Development Consulation Seminar for Land-lo...Toura Vanh
This document provides an overview of some key fundamentals of Switzerland's socioeconomic development, covering political system, stability, monetary policy, connectivity, education, environment protection, investment, small-and-medium enterprises, banking, and tourism. It discusses Switzerland's decentralized federal political system, stable democratic process, strong economy, high-skilled workforce, world-class education system, emphasis on environmental protection, and role as a global hub for banking and investment.
THE 2020 ADMINISTRATIVE ELECTIONS. THE IMPACT OF COVID-19 ON THE NEXT ROUND O...telosaes
The document summarizes the impact of Covid-19 on upcoming 2020 administrative elections in Italy. Due to the pandemic, elections scheduled for spring 2020 in several regions and over 1,000 municipalities were postponed to September by decree. Regional candidates across major parties are outlined for Veneto, Liguria, Tuscany, Marche, Campania, Puglia, and Valle d'Aosta. Measures will be taken to allow for safe voting over two days in September, with potential runoffs in October, amid debate over balancing public health and the tourism season.
The 1st Poster session about the EU history, institutions and budget was held the 10th of October 2013. Professors and students from “The economics of Spain and the EU” module in Economics and Business faculty, Oviedo University (Spain) discussed about several topics the students had prepared and presented through posters. In this ppt all the posters presented can be consulted.
The Uruguayan Parliament passed a significant tax reform in December that aims to better distribute the tax burden, promote investment and job creation, and create a transparent tax system. The reform moves Uruguay away from the historical source principle of taxation to a worldwide income criteria for individual taxation. It also relaxes bank secrecy rules for tax purposes by allowing tax authorities to request lifting of secrecy to verify tax declarations when exchange of information agreements exist. The reform is part of Uruguay's efforts to integrate further into the global economy and attract foreign direct investment by adopting international standards and signing new double taxation treaties.
The document is a 2015 report on Serbia's progress towards meeting the EU accession criteria. It finds that Serbia remains committed to EU accession and is implementing political and economic reforms. However, it needs to take further steps to strengthen the rule of law, fight corruption and organized crime, protect fundamental rights and minority rights, and normalize relations with Kosovo. The report also evaluates Serbia's capacity to adopt the EU acquis across different policy areas and concludes that it is moderately prepared in many areas but needs to sustain its reform efforts.
Childhood obesity, anxiety, and suicide rates have increased dramatically over the past few decades according to the CDC and medical experts. Studies show that children with mentors are less likely to use drugs or alcohol, skip school, and have better relationships. Developing executive functioning skills is a better predictor of academic success than IQ. Stress hormones contribute to health issues, while being organized and helping others decreases stress and improves mental and physical health.
The document discusses the Inca civilization of Peru. It describes how modern celebrations in Peru honor both Andean gods and Catholic saints. It also mentions aspects of Inca culture like the Quechua language, food, music, and use of llamas. Key locations discussed include Cusco, the original capital of the Inca Empire, and Inti Raymi, the Festival of the Sun. The document cautions that Inti Raymi celebrations should not be commercialized and profits prioritized over cultural learning and exchange.
El documento describe las diferentes inteligencias múltiples identificadas por Howard Gardner, incluyendo la inteligencia lingüística, lógico-matemática, espacial, musical, intrapersonal, interpersonal, emocional, naturalista y artificial. Se define cada tipo de inteligencia y se dan ejemplos de personas que destacan en cada una.
The document discusses strategies for communicating complex scientific issues to the public in a way that avoids exacerbating cultural divisions. It finds that simply improving the transmission of scientific information is unlikely to resolve controversies, as clarifying information will not generate consensus if it fails to consider cultural commitments. Effective communication involves appealing to a range of cultural worldviews and policy responses. Developing tools to predict and circumvent opposing cultural positions is important.
This document summarizes arguments against wind energy, including:
1) Wind energy relies heavily on government subsidies and does not make economic sense without them.
2) For every "green job" created by wind energy, several jobs are lost elsewhere in the economy due to higher energy costs.
3) Models used to predict job creation from wind overestimate jobs and fail to account for job losses in other sectors.
Dokumen ini memberikan informasi tentang pelatihan 1:1 menggunakan sistem Smartherbs, termasuk yuran pelatihan, lokasi, dan pilihan pengajar. Ia juga menjelaskan proses menaik taraf status keahlian dari perdagangan ke MLM melalui pembelian produk dan syarat-syarat yang perlu dipenuhi.
The document contains photos and observations from a zoo visit, including pictures of a silverback gorilla ruling over females, orangutans grooming before mating, male chimpanzees patrolling their territory, gibbons making territorial sounds by swelling their throats, elusive langers that moved quickly, and an emperor tamarin named for its resemblance to an Austrian emperor's mustache.
The document argues that there can be too much wind energy due to politics prioritizing green jobs and subsidies over a scientific assessment of wind energy. As a result, wind energy provides a high cost and low benefit electrical power supply that does not deliver real value given the large subsidies required.
A Founder's Guide to M&A, covering what issues to consider in deciding whether to sell your company and if so, what are the important considerations and value drivers. Created by Chip Hazard of Flybridge Capital Partners
Flowering plants have four main parts: roots, stems, leaves, and flowers. Roots take in water and nutrients from the soil. Leaves use photosynthesis to produce food from sunlight. Flowers produce pollen and attract pollinators to help the plant reproduce by making seeds. Seeds can sprout and grow into new plants that will also produce roots, stems, leaves, and flowers.
El documento habla sobre los diferentes tipos de faltas de lenguaje. Explica que las faltas de lenguaje son errores que se cometen al usar una lengua y también se les conoce como barbarismos. Se clasifican en ortográficos, morfológicos, sintácticos y léxicos. También habla sobre los vicios idiomáticos, que son formas inadecuadas de construcción o uso de vocabulario que dificultan la comunicación. Finalmente, explica diferentes tipos de vicios como los de dicción, pragmátic
Genuine Nexus or Perpetual Allegiance ? Some considerations on the Diverted P...University of Ferrara
The document discusses the UK's proposed "Diverted Profits Tax" (DPT), which aims to tax the profits of multinational corporations that conduct business in the UK without a physical presence. The DPT challenges traditional definitions of taxable presence and permanent establishment. It also shifts the concept of taxation from residence to allegiance, taxing profits the UK views as belonging to it. The DPT will reshape international tax rules and potentially cause conflicts over taxing rights. It is an attempt to address base erosion and profit shifting that some view as going beyond previous proposals. The implications and compatibility of the DPT with EU law and tax treaties require further examination.
This document provides an overview of establishing and doing business in Spain. It discusses the main types of legal entities for forming a business (corporations and limited liability companies), the process for incorporation which takes 6-8 weeks, and the Spanish financial, tax, labor and commercial legal systems. It also outlines various investment incentives available in Spain such as tax benefits, regional incentives, and incentives for specific industries, SMEs and foreign investment.
The document discusses the principle of subsidiarity in European Union law. It provides background on subsidiarity and analyzes a key court case (Case 84/94) that helped establish the principle. It then summarizes a recent proposed protocol to enhance the role of national parliaments in monitoring compliance with subsidiarity. The document concludes by noting ongoing debates around subsidiarity and whether increasing national parliamentary powers achieves meaningful reform or is mainly symbolic.
Viviane Reding, the EU Justice Commissioner, gave a speech to the Council of Bars and Law Societies of Europe highlighting key justice initiatives. She discussed proposals to streamline civil justice procedures like contract law, debt recovery, and judgments to facilitate business growth. Reding also addressed strengthening procedural rights for suspects, reforming the European Arrest Warrant, and establishing minimum standards for crime victims. The goal is to build an area of justice that meets the needs of EU citizens and businesses in the post-Lisbon Treaty era.
This document discusses the influence that the Big Four accounting firms (Deloitte, PwC, EY, and KPMG) have on EU tax policy through various channels. It notes that despite evidence that these firms facilitate corporate tax avoidance, they continue to advise the EU on tackling tax avoidance through positions on advisory groups and by receiving millions in public contracts. The document also provides two case studies that illustrate how the Big Four and multinational corporations lobby the EU to weaken proposed transparency rules and country-by-country reporting. It concludes that the Big Four have conflicts of interest due to their role in tax avoidance, and should be removed from advising the EU on related policy.
The document discusses several recent tax developments across Europe:
1) The European Commission ordered Ireland to recover up to €13 billion in back taxes from Apple, claiming Ireland's tax rulings with Apple constituted illegal state aid. This decision does not affect Ireland's overall tax system.
2) New rules were enacted in the Netherlands imposing country-by-country reporting requirements and transfer pricing documentation obligations on large multinational groups.
3) The Silicon Valley Tax Directors Group sent a letter to the Dutch government with suggestions to improve the Netherlands' business tax regime and maintain its competitiveness in attracting foreign investment. They expressed concerns about the EU's anti-tax avoidance directive and public country-by-country reporting proposals
The document discusses several recent tax developments across Europe:
1) The European Commission ordered Ireland to recover up to €13 billion in back taxes from Apple, claiming Ireland's tax rulings with Apple constituted illegal state aid. This decision does not affect Ireland's overall tax system.
2) New rules were enacted in the Netherlands imposing country-by-country reporting requirements and transfer pricing documentation obligations on large multinational groups.
3) The Silicon Valley Tax Directors Group sent a letter to the Dutch government with suggestions to improve the Netherlands' business tax regime and maintain its competitiveness in attracting foreign investment. They expressed concerns about the EU's anti-tax avoidance directive and public country-by-country reporting proposals
1. The document discusses challenges related to ensuring fair taxation in a globalized economy and debates introducing the concept of "minimum effective taxation" in the EU.
2. It considers how globalization and aggressive tax planning by multinationals has led to issues like double non-taxation and tax competition between jurisdictions. Some member states argue this harms fairness while others say tax competition benefits competitiveness.
3. Introducing "minimum effective taxation" in certain EU legislation is debated as a way to address tax base erosion and profit shifting between member states, though views diverge on this. Ensuring fair taxation in relations with third countries is also examined.
As an EU outermost region, the Canary Islands have an Economic and Tax System (REF) of their own, fully approved by the EU, which applies double taxation conventions and fiscal transparency.
This document compares corporate governance and public governance at the European level. It discusses how both fields aim to restore trust and enable participation through transparency, checks on decision-making, and stakeholder input. However, corporate governance focuses on profitability while public governance aims for cohesion. Still, modern democracy and companies both require representation of economic and social interests. The document also notes calls for corporate governance to address short-termism and how public governance could improve European citizenship and responsible lobbying.
The document discusses three EU directives that will fundamentally change the international tax environment: 1) the Directive on Administrative Cooperation in taxation will increase exchange of information between countries; 2) the 4th Anti-Money Laundering Directive strengthens regulations around beneficial ownership and increases transparency; 3) the Directive on Mandatory Disclosure of aggressive tax planning will require disclosure of potentially abusive tax schemes.
The document discusses the concept of beneficial ownership and its application in international tax law. It provides examples showing how the definition of beneficial ownership has been applied differently in common law versus civil law systems, and also differently across jurisdictions. Specifically, a Canadian court defined beneficial ownership based on control and economic benefits, while a Spanish court disregarded the existence of a Dutch parent company in favor of looking at economic substance in Spain. The document argues these interpretations fail to respect EU law principles of freedom of establishment and movement between member states.
Applications of EU Fiscal Harmonization Plans in BelgiumPhilippe Soweid
This document discusses the potential challenges that EU fiscal harmonization plans may pose for Belgium given its unique fiscal rules. It begins by outlining the EU's goals of fiscal harmonization to reduce tax avoidance among member states. It then examines two of Belgium's key fiscal policies - the notional interest deduction and excess profit scheme. While the notional interest deduction mechanism is not inherently incompatible with EU law, it can enable tax avoidance when used by foreign companies. The excess profit scheme was recently ruled illegal by the EU for violating state aid rules. The document considers how Belgium may need to adapt its fiscal policies if the EU pushes forward with harmonization reforms.
The tax neutrality principle was defined as a tax system not influencing the taxpayers’ business decisions. Economists usually use ‘the no tax world’ as the baseline to decide if a specific tax measure is ‘neutral. If a taxpayer’s reaction to a specific tax is the same as if there is no such tax, then it is neutral. Such formulation of tax neutrality is inappropriate to evaluate taxation in a regional market as European Union. This paper estab- lishes a new normative framework for evaluating the EU corporate tax law reform project, the Common Consolidated Corporate Tax Base (CCCTB) Proposal, that aims to properly tax MNE taxpayers’ cross-border income by a pre-decided formula. The tax neutrality principle should be not be based on the no-tax baseline but interpreted as ‘faithfully reflecting the taxpayers’ economic activities throughout EU’. EU Member States should maintain proper fiscal autonomy to decide their actual administration inputs (the public benefit provided) and their own method to implement the EU level corporate group taxation (the subsidiarity principle). This trio-formulated neutrality concept falls between Rawls’ liberalism theory and Nozick’s libertarianism theory, closer to Liam Murphy and Thomas Nagel’s tax jus- tice theory. Such trio-combination also better regulates the interactions of the three actors in the EU internal market: EU, Member States and MNE taxpayers. This reformed neutrality is a more appropriate norm than one single economic or legal principle for the EU corporate tax reform.
Keywords: European Union – Common Consolidated Corporate Tax Base (CCCTB) – the tax neutrality – the benefit principle – liberalism – libertar- ianism – the subsidiarity principle – Formulary Apportionment – tax justice
Bufete Escura is a respected law firm in Barcelona that provides legal services to both Spanish and global companies. The nine-lawyer firm prides itself on its personalized and proactive approach. This document provides an overview of investments and trade in Spain, including the country's legal system, types of business entities like public limited companies and limited liability companies, tax system, labor regulations, and civil legal proceedings. It summarizes the key steps and considerations for foreign companies looking to invest and establish operations in Spain.
The document summarizes key issues with the proposed UK Withdrawal Agreement from the EU:
1) The UK would pay £39 billion to the EU with nothing guaranteed in return and no influence over how the money is spent.
2) The UK would remain bound by many EU laws but have no say in their creation, making the UK a "rule taker" and surrendering sovereignty.
3) The agreement establishes a backstop customs union that the UK cannot exit without EU approval, violating promises made and the Conservative manifesto.
4) The agreement treats Northern Ireland differently than the rest of the UK, undermining UK territorial integrity in a way the DUP cannot accept.
5
HMRC has announced a consultation on expanding eligibility for UK VAT groups following recent EU court rulings. Currently, only corporate bodies under common control can form a UK VAT group. The consultation will consider allowing partnerships and other entities to join VAT groups in order to comply with EU law. HMRC will consult with trade groups before developing policy options for broader consultation later in the year. The changes are aimed at aligning UK VAT law with the EU principle of fiscal neutrality established in recent court cases.
The document discusses the implications of Brexit and the UK's relationship with the European single market and immigration. It makes several key points:
1) Entering the European structures in 1973 and 1992 had major implications for the UK's laws, economy, society, and culture as immigration and integration increased.
2) Leaving the single market could be very costly for British businesses as it would limit trade, movement of goods and services, and potentially increase unemployment.
3) Limiting immigration was a major factor for leaving supporters, but the concerns over EU migrant benefits were addressed by changes secured by David Cameron in 2016.
4) After Brexit, the UK will no longer be bound by the Dublin Regulation for handling
Investments and Trade in Spain - October 2015TAG Alliances
Bufete Escura is one of the most well known and respected Law firms in Barcelona. A client centered service, coupled with high quality ethical standards form the basis of our mission. Our longstanding service ethic has resulted in us becoming the reference Law firm for a wide range of business associations who trust our firm as the Law firm they recommend to their associates. Bufete Escura delivers legal services to a great number of global companies, who trust in us to supervise and advise their subsidiaries due to our specialist knowledge of the regulatory and business framework both in Catalonia and throughout Spain. We must emphasize our special relationship with Italian companies based or willing to be based in the Barcelona area, given that we have several collaboration agreements signed with different Italian Chambers of Commerce.
The United Kingdom’ s Diverted Profits Tax and Tax Treaties: An EvaluationRamon Tomazela
This article examines the diverted profits tax
(DPT) introduced by the United Kingdom to
counter aggressive tax planning adopted by
many multinational enterprises so as to transfer
profits from its jurisdiction, and the main
controversies surrounding the compatibility of
the DPT with tax treaties.
Essential Tools for Modern PR Business .pptxPragencyuk
Discover the essential tools and strategies for modern PR business success. Learn how to craft compelling news releases, leverage press release sites and news wires, stay updated with PR news, and integrate effective PR practices to enhance your brand's visibility and credibility. Elevate your PR efforts with our comprehensive guide.
13062024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
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केरल उच्च न्यायालय ने 11 जून, 2024 को मंडला पूजा में भाग लेने की अनुमति मांगने वाली 10 वर्षीय लड़की की रिट याचिका को खारिज कर दिया, जिसमें सर्वोच्च न्यायालय की एक बड़ी पीठ के समक्ष इस मुद्दे की लंबित प्रकृति पर जोर दिया गया। यह आदेश न्यायमूर्ति अनिल के. नरेंद्रन और न्यायमूर्ति हरिशंकर वी. मेनन की खंडपीठ द्वारा पारित किया गया
Youngest c m in India- Pema Khandu BiographyVoterMood
Pema Khandu, born on August 21, 1979, is an Indian politician and the Chief Minister of Arunachal Pradesh. He is the son of former Chief Minister of Arunachal Pradesh, Dorjee Khandu. Pema Khandu assumed office as the Chief Minister in July 2016, making him one of the youngest Chief Ministers in India at that time.
1. 1 The Basque Economic Agreement and New Governance Possibilities (orimpossibilities) Dr. Susana SERRANO GAZTELUURRUTIA Professor of Financial and Tax Law University of the Basque Country
18. 11 In few clicks… - Because of this, some peripheral autonomies appeal to Historical Territories rules (fiscal rules). - In Spain rule system, Historical Territories rules are only regulations , no proper laws . - Everyone (with legitimate right) can appeal foral rules. - And everyone appealed them.
19. - Appeals make that rules from Alava, Bizkaia and Gipuzkoa were insecure and the situation was unstable (in an economic context). - The solution: protecting foral rules. - How? Putting the foral rules in the same range or level that state laws governing financial matters. 12 In few clicks…
24. Since Spain joined the European Union (1986) it interiorized what “being European” means. This means respecting community principles, complying with European regulations and applying the necessary procedures in the event of infringement. 17 6. TheEconomicAgrement and/in Europe 6. 1. In short
25. TheEconomicAgrement and/in Europe Furthermore, joining the European Union also means integrating all its internal administrations both State and substate. In this sense, we should have in mind the fact that the Spanish State is a decentralized one, comprising 17 Autonomous Communities, each one with its own functions and competences. 18
26. The Autonomous Basque Country and Chartered Navarre Communities stand out among them, with their constitutionally acknowledged competences in tax matters, which the rest of Autonomous Communities lack. The instrument, which constitutionally, statutorily and legally regulates tax and financial relationships between the Basque Autonomy (Euskadi) and the State is the Economic Agreement. 19 The Economic Agrement and/in Europe
27. Historically speaking it is a deeply rooted tool and a key institution in the current self-governing Basque Autonomy. Nevertheless, it should be clarified that it is the Historical Territories comprising the same (Araba, Bizkaia and Gipuzkoa), which really hold this taxation competence as a Historical Right. 20 The Economic Agrement and/in Europe
28. The Historical Territories have been regulating different taxes differently from the rest of the State using this taxation competence, resulting in complaints and claims from neighbouring Autonomies and a series of social agents. 21 The Economic Agrement and/in Europe
29. Furthermore, the Foral rules have formal regulatory status within the regulation framework of the State of Provincial Regulations, despite the fact that Provincial Tax Regulations should be regulated by regulations with law status. 22 The Economic Agrement and/in Europe
30. Jurisdictionally speaking this fact meant (until the reform introduced by Organic Law 1/2010) that the Provincial Tax Regulations could be appealed against in ordinary courts (i.e. administrative law jurisdiction) by anyone who felt violated by the same. Thus active legitimisation was extensive with the resulting litigation in relation to the Foral Tax Regulations and Economic Agreement in general. 23 The Economic Agrement and/in Europe
31. 6.2. Basque institutional framework: 24 Spanish state EUSKADI Basque Country La Rioja Castle & Lion Catalunya … … … … Gipuzkoa Araba Bizkaia … Local govermments
32. 25 6.2. Basque institutional framework: Legislative: Legebiltzarra EUSKADI Basque Country Executive: Jaurlaritza Historical Territory ofAraba Historical Territory of Bizkaia Historical Territory of Gipuzkoa Legislative:General Meetings Legislative:General Meetings Legislative:General Meetings Executive: Foral Deputations Executive: Foral Deputations Executive: Foral Deputations Competences : tax and financial system; education, health, police…
33. 6.3. ConflictovertheEconomicAgreement 26 Internal conflicts External conflicts Economic Agreement as a fiscal system in EU law HHTT rules application as State aids Economic Agreement vs. State law Historical Territories rules problem Rules Laws Joint Committee on the Economic Agreement AZORES case “Fiscal vacancies” Recurrent legitimating is wide: “legitimate interest” Recurrent legitimating is limited Law Coordination and Evaluation Committee EU Commission AG Kokott conclusions Board of Arbitration of the Economic Agreement STJUE 2008 SSTJUE Appeals
34. Internal conflicts 6.3.1. ConflictovertheEconomicAgreement Economic Agreement vs. State law Historical Territories foralrules problem Rules Laws Joint Committee on the Economic Agreement Recurrent legitimating is limited Recurrent legitimating wide: “legitimate interest” Law Coordination and Evaluation Committee Board of Arbitration of the Economic Agreement Appeals
41. which allows anyone with a legitimate interest to appeal.Regulated ALL tax system !!!
42. It means that anyone who feels minimally affected or damaged by a foral rule may appeal. What are the legal arguments? Because the Foral Rules, the Economic Agreement fits into the Spanish state and its laws. That these Foral Rules fit in Spain, but not fit into the European Union. 29 Internal conflicts ConflictovertheEconomicAgreement
43.
44. That is, have sought ways that are not "that easy" actionable. 30 Internal conflicts ConflictovertheEconomicAgreement
45. Organic Law 1/2010 of 19th February : amending two organic laws: OL of the Constitutional Court OL of Judiciary Power known as “shielding” understood as the Economic Agreement ‘shield’ in relation to ordinary jurisdiction to prevent its continuous ‘litigation’ 31 Internal conflicts ConflictovertheEconomicAgreement
46. Thus, today it is the Constitutional Court which should be aware of appeals lodged against the Foral rules Tax Regulations, with the reduction of active legitimisation this implies. Therefore, jurisdictionally, at the moment foral tax rules are protected from the internal point of view. 32 Internal conflicts ConflictovertheEconomicAgreement
47. External conflicts (1) The Economic Agreement and /in European Union First, some ideas: EU’s only relations are with STATES 2. Before EU, the representation is Spain 3. If Historical Territories do not carry out, Spain answer s for it, EU demand to Spain (not interference principle)
48. - Although the Agreement came about and is exercised within an internal or state regulation context, nevertheless today, the fact of Spain being a European Union member is also affecting it legally. - The conflicts arising in recent times as to whether the contents are legitimate from the point of view of European Law demonstrate this. - These conflicts have been going on and settled at the judiciary headquarters. 34 External conflicts (1) The Economic Agreement and /in European Union
49. European Union Law neither intervenes nor pronounces on how competences should be distributed for tax legislation in Member States, since it responds to the community principle of internal institutional, procedural and procedure autonomy. And likewise, this Law ends up affecting the specific use of internally established taxation regulations, regarding their legal contents. 35 External conflicts (1) The Economic Agreement and /in European Union
50. For this reason, the influence of European Union Law on the exercising of Basques Historical Territories regulatory competence on taxation is inevitable today: This influence is determined in that the European Commission and Court of Justice of the European Union directly exercise the function of enforcing respect for community principles on the matte, each one in their respective spheres. European Union Law is the origin and/or derived from European institutional decisions, conditioning the interpretative and applicable task of national courts. 36
51. The law of the European Union is above the law of the Member States. Means that all the rights of states are below the European Union law. Also the Spanish law, and of course the Law of the Autonomous Communities and of the Territories. 37 External conflicts (1) The Economic Agreement and /in European Union
52. Thus, before the breach (or alleged breach) of a foral rule, anyone who is aggrieved can appeal to the courts of justice. These courts are those of a member state that can then be national and European judges (first instance). 38
53. 39 External conflicts (1) The Economic Agreement and /in European Union EconomicAgreement Spanishlaw √ EuropeanUnionlaw x Foral tax Rules
54. The European Union objective: the free movement of goods, labor and capitals. That's a fair competition between states (including companies in the States). That may not help some companies more than others. 40 External conflicts (1) The Economic Agreement and /in European Union
55. 41 The Economic Agreement and /in European Union Economic Agreement as a fiscal system in EU law Historical Territories rules application as illegal state aids CJEU 2099.09.09 “Fiscal vacancies” CJEU 2011.06.09 EU Commission CJEU 2011.07.28
56. The Economic Agreement and /in European Union 42 External conflicts (2) Historical Territories foral rules application as state aids Economic Agreement as a fiscal system in EU law Economic Agreement is recognized in EU
57. The Economic Agreement and /in European Union 43 External conflicts (2) Economic Agreement as a fiscal system in EU law Historical Territories rules application as state aids “Fiscal vacancies” AZORES case “Autonomy triple test” EU Commission “Institutional “Proceimental AG Kokottconclusions STPI 2099.09.09 “Econpomic STJUE 2011.06.09 STJUE 2008.09.11 STJUE 2011.07.28 Autonomic system different to state is available in EU Economic Agreement is recognized in EU
58. 44 The Economic Agreement and /in European Union Economic Agreement as a fiscal system in EU law AZORES case “Autonomy triple test” STJUE Institutional Proceimental Econpomic AG Kokottconclusions STJUE 2008.09.11 Autonomic system different to state is recognized in EU
59. The Economic Agreement and /in European Union 45 External conflicts (2) Historical Territories foral rules application as state aids Economic Agreement as a fiscal system in EU law Economic Agreement is recognized in EU
60. Conclusion The Agreement model has undoubtedly contributed to the development and progress made by the Basque Country since the early 80's. It served to cope with crises that hit hard before the BAC (at ´80) and should also help to overcome the current crisis. The model is not an island in the territorial model of the state. 46
61. By contrast, the Agreement regulates its suiting and harmonization and respects the principle of solidarity. The effects of unilateral risk model in bad times. The fall in tax revenues is not compensated in the model for increased funding (via lower quota) … 47 Conclusion
62. The Economic Agreement is ours. No one gives it, is only recognized. Because is our story. Is our ancients legacy. It is our legacy for our sons and daughters. Like to be Basque. 48 In conclusion
64. BIBLIOGRAPHY & DOCUMENTATION - AD CONCORDIAM - STPI 2099.09.09 - STJUE 2011.06.09 - STJUE 2011.07.28 - SERRANO GAZTELUURRUTIA, Susana: The Basque Economic Agreement before the Community Judge: Using court procedures to deal with Provincial Tax Regulations within the European legal framework. Current situation and future perspectives, doctoral thesis, in process of publication, DFB/BFA. - ZUBIRI ORIA, Ignacio: The economic Agreement between the Basque Country and Spain; principles, characteristics and economic implications , Ad Concordiam, Bilbao, 2010. 50
65. EU documentation: - Fiscal Autonomy, Investment Funds and State Aid: a follow-up - The Gibraltar judgment and the point on selectivity in fiscal aids - European guidelines for federal member states granting fiscal competences C.Q. tax autonomy to sub-national authorities - State aid and autonomous regions: the ECJ`s ruling in the Basque Country case 51
66. Links Juntas Generales de Bizkaia Juntas Generales de Gipuzkoa Juntas Generales de Alava Departamento de Hacienda y Finanzas de la Diputación Foral de Bizkaia Departamento de Hacienda y Finanzas de la Diputación Foral de Gipuzkoa Departamento de Hacienda Finanzas y Presupuestos de la Diputación Foral de Alava Consejería de Economía y Hacienda del Gobierno Vasco Junta Arbitral del Concierto Económico (Gobierno Vasco) Órgano de Coordinación Tributaria de Euskadi (OCTE) Statistics of the Basque Country (EUSTAT) Instituto de Economía Pública (EHU-UPV) Hacienda del Gobierno de Navarra 52
67. Links Ministerio de Economía y Hacienda (MEH) Junta Arbitral del Concierto Económico (Ministerio de Economía y Hacienda) Consultas de la Comisión de Coordinación y Evaluación Normativa (Ministerio de Economía y Hacienda) Agencia Estatal de Administración Tributaria (AEAT) Base de Datos Económicos del Sector Público Español (BADESPE) Instituto de Estudios Fiscales (IEF) NationalStatisticsInstitute (INE) Barcelona Institute of Economics (IEB) Comisión Nacional del Mercado de Valores (CNMV) The official website of the European Union Statistics Service of the European Union (EUROSTAT) IMF -- International MonetaryFund Organisation for Economic Co-operation and Development (OCDE) International Bureau of Fiscal Documentation (IBFD) 53