Isaac Ibáñez García: La necesaria evaluación de los beneficios fiscales en España ¿Llegó la hora?

En el post de hoy publicamos una interesante reflexión de  Isaac Ibáñez García sobre la evaluación de los beneficios fiscales en España.

Muchas gracias, querido Isaac, por esta nueva aportación.

Pedro Herrera

Víctor M. Sánchez  Blázquez: “¿Auténtica jurisprudencia del Tribunal Supremo?: un ejemplo en la Reserva para Inversiones en Canarias” (Artículo Científico)

Aprovechando la alegría y el impulso de la Pascua, en el post de hoy publicamos un relevante artículo del profesor Víctor M. Sánchez Blázquez (Titular de Derecho Financiero en la Universidad de Las Palmas) titulado “¿Auténtica jurisprudencia del Tribunal Supremo?: un ejemplo en la Reserva para Inversiones en Canarias”.

Muchas gracias, querido Víctor, por tu valiosa contribución.

Nykiel – Zalasiński: Tax Aspects of Research and Development within the European Union

40304001 tax aspects of research and development within the european unio 2 250x357 FFFFFF pad 0

The Foundation Centre of Tax Documentation and Studies in Lódź together with Lex (part of the Wolters Kluwer group) have published an amazing work on Tax Aspects of Research and Development within the European Union.

The book has been edited by Professors Włodzimierz Nykiel (Rector of Lódź University) and Adam Zalasiński and covers, among other topics, the EU control of State Aid and R&D tax incentives, R&D mobility and EU Law (application of the fundamental freedoms), EU Secondary Tax Legislation and R&D Mobilidty in the EU (application of the Interest and Royalties Directive), transfer pricing aspects of transfers of intellectual property and a chapter on comparative aspects of taxation of R&D.

You can find more information here.

Many thanks to the editors and contributors and also to Macieej Pikula for sharing the news and sending a copy of the book.

Pedro Herrera

Commission investigates transfer pricing arrangements on corporate taxation of Apple (Ireland) Starbucks (Netherlands) and Fiat Finance and Trade (Luxembourg)

According to the last TAXUD Newsletter,

“The European Commission has opened three in-depth investigations to examine whether decisions by tax authorities in Ireland, The Netherlands and Luxembourg with regard to the corporate income tax to be paid by Apple, Starbucks and Fiat Finance and Trade, respectively, comply with the EU rules on state aid”.

For further information see the press release (IP/14/663).

 

The Economist: Bribing the taxpayer

The Economist has recently published an inspiring article on Bribing the Taxpayer regarding wasteful tax perks. Incompensation my view, the main problem is the lack of ex ante and ex post evaluations in order to assess the effectivity and efficiency of tax incentives to reach their goals. Furthermore it is not always easy to distinguish tax expenditure from deductions related to the ability to pay principle.

Many thanks to Violeta Ruiz Almendral for sharing the information.

Pedro Herrera