Research Collection

The Research Collection’s mission is to complement the Tesis Collection with a view to disseminating the original and quality scientific contributions made by scholars exploring specific aspects of the Basque Economic Agreement through different perspectives and approaches. Beside the publication and free distribution of the research papers on the web, and with a view to encouraging authors to take part in this new collection, Ad Concordiam provides a range of incentives for those collaborating in it.


Foral Tax Autonomy On Corporate Income Tax And European Harmonization

Foral Tax Autonomy On Corporate Income Tax And European HarmonizationAuthor: Andoni Montes

International tax fraud and stability of the Eurozone requires from an increased tax harmonization. Common Consolidated Corporate Tax Base (CCCTB) proposal would be the next step in this direction. However, there are five different tax jurisdictions in Spain, which means that the European Union has to take into account regions´ tax autonomy in order to respect their fiscal sovereignty and to guarantee the legitimacy of EU policies. This article analyses the compatibility between foral tax autonomy on Corporate Tax Income and its harmonization at the EU fora. Finally, the paper defends that improving region´s participation at decision making processes would solve this issue.

Andoni Montes works as researcher at Instituto Complutense de Estudios Internacionales. He studied Economics and Law at Rey Juan Carlos university. Later he followed postgraduate courses in Economic Policy at Utrecht University (Netherlands) and London School of Economics and Political Science (United Kingdom). His main research areas are federalism, tax policy and welfare systems.