El Concierto Económico, la fiscalidad del futuro y su encaje internacional

José Rubí Cassinello and Gemma Martínez Bárbara
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José Rubí Cassinello: Diputación Foral de Bizkaia
Gemma Martínez Bárbara: Diputación Foral de Bizkaia

EKONOMIAZ. Revista vasca de Economía, 2015, vol. 88, issue 02, 312-344

Abstract: The traditional pillars of the international tax order are under revision due to the huge impact of globalization and new technologies on the different ways economic operators perform. Their target is moving from action aimed at eliminating double taxation to a response to prevent double non taxation. In this process, the end of the bank secrecy era and tax havens, new and more effective tools for international collaboration and for information exchange among tax administrations are the fundamentals of the new tax order, sponsored by international organizations, such as the G-20, the OECD and the EU. That being so, tax administrations are involved and committed to achieve a successful outcome. Therefore, the Basque Economic Agreement must also adapt to the new international order by updating its legal regulation in such a way that the Basque Country institutions are able to act with full implication in the international tax order-to-be.

Keywords: International tax order; tax evasion; Basque Economic Agreement; participation of the Basque Country (search for similar items in EconPapers)
JEL-codes: H20 H26 H87 (search for similar items in EconPapers)
Date: 2015
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