The latest issues of the Forum Fiscal journal contain several articles that touch on different fiscal aspects relating to the content of the Basque Economic Agreement.
Thus, in issue 233, Idoia Zapirain Torrecilla, in her article “Authority to levy VAT in the case of operations to issue fuel payment cards“, discusses and analyses in detail the Ruling of the Basque Economic Agreement Arbitration Board 7/2017, of 12 May, which focuses on establishing the location of the transactions related to the system followed by the taxpayer to purchase fuel and petrol at service stations, used mainly by commercial road users, by means of electronic commercial cards.
Francisco Martín Sesma, in turn, analyses (“The permanent establishment as a point of connection and territorial criterion regarding VAT“) the functionality that the Permanent Establishment, as a location criterion, may present in relation to the connection points envisaged in the Economic Agreement of the Basque Country and that of Navarra regarding VAT.
Gemma Martínez Bárbara, in the latest number (53) of Zergak (“Roadmap to BEPS and the tax systems of the Provinces of the Basque Country“) and in issue 234, of Forum Fiscal, (“The new international agreements regarding Patent Box and the tax systems of the Provinces of the Basque Country“) delves further into the impact that the agreements adopted within the OECD’s Forum on Harmful Tax Practices (FHTP) and in the European Union’s Code of Conduct will have on the provincial Corporation Tax legislation, regarding the need to curtail BEPS practices and, secondly, and more specifically, the adaptation of the provincial legislation aimed at clarifying the tax incentives recognised for companies that receive income from marketing or exploiting intellectual or industrial property rights (patent-box).
Finally, Enrique José Rodríguez Cativiela, in the Revista del Colegio Notarial de Madrid (No. 73), provides his personal view of the Economic Agreement system and the possibilities of it being mainstreamed in the Spanish State and, in particular, in the Autonomous Community of Catalonia (“The Economic Agreement of the 21st Century: new quota and extension to Catalonia?“).