The latest issue of the JADO newsletter of the Basque Academy of Law includes a paper entitled “El IVA en el País Vasco, de tributo concertado de normativa común a tributo concertado de normativa autónoma: encaje y repercusión en las operaciones intracomunitarias” (VAT in the Basque Country, from agreed taxation following common legislation to agreed taxation following regional legislation: fit with and impact on intra-Community transactions), one of the winners of the 1st Adrián Celaya Award for young lawyers, in which Victor Delgado González delves into the possibilities and consequences of assuming regulatory capability for indirect taxation and, more specifically, for Value Added Tax.
Forum Fiscal issue number 235 includes an article entitled “El plan BEPS y las operaciones vinculadas desde la perspectiva de los territorios forales” (The BEPS plan and related operations from the perspective of provinces with their own charters of law) by Ester Urruzola Moreno, in which she analyses certain regulatory measures to be implemented by the provincial authorities in the context of the OECD’s BEPS Plan and its adaptation within the European Union.
Finally, issue number 19 in 2017 of Quincena Fiscal includes a paper entitled “Concierto económico: algunas consideraciones generales” (Economic Agreement: some general considerations) by Javier Armentia Basterra, in which he reflects on core issues of the regime of the Agreement and its traditional, agreed nature, the fiscal harmonisation of provincial tax regimes, its position in the context of the European Union and the meaning of the ring-fencing of provincial laws.
