Research Team / Research Group Name (if any)
International and European Tax - Fiscalidad Internacional y de la UE
Brief description of the Research Team / Research Group / Department
This University Complutense of Madrid Research Group is devoted to study and analyze the International and European Tax Landscape.<br /><br />On the International Taxation framework, we are working on the BEPS Actions and the development of the Multilateral Instrument. We have published some works on the Tax Avoidance prosecution and on the Global Forum on Tax Transparency and exchange of information peer reviews on Common Reporting Standard and on Mutual Agreement Procedures.<br /><br />Since in the group there is a European Union Jean Monnet Chair We are specialized on European Tax Matters from the transposition of the European Tax Directives to Fiscal State Aid. In addition, We are analyzing the recent ATAD mechanisms to fight against Tax Fraud and Evasion. We are as well very interested on the Cooperation and Assistance Directive and its modifications (DAC 1 - 6) and on the Dispute Resolution Directive.<br /><br />We are developing as well a research project on Taxation and Robotics and how to tax them in order to replace the fiscal revenue from the workers to the robots, financed by the Spanish Ministry of Economy. We are very eager to work on such tax proposals on equalization tax, Digital Tax Services and the way to identify a digital significant presence to seek a permanent establishment.
Research lines / projects proposed
- Specific Anti Tax Avoidance Clauses: Limitation of Benefits and Principal Purpose Test<br />- General Anti Tax Avoidance Clauses: Fraus legis and Qualification techniques<br />- OECD Base Erosion and Profit Shifting Actions, in particular: Action 1 (Dig