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

Author

Listed:
  • José Rubí Cassinello

    (Diputación Foral de Bizkaia)

  • Gemma Martínez Bárbara

    (Diputación Foral de Bizkaia)

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.

Suggested Citation

  • José Rubí Cassinello & Gemma Martínez Bárbara, 2015. "El Concierto Económico, la fiscalidad del futuro y su encaje internacional," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 88(02), pages 312-344.
    • Handle: RePEc:ekz:ekonoz:2015211
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    More about this item

    Keywords

    International tax order; tax evasion; Basque Economic Agreement; participation of the Basque Country;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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