• Castellano
• Euskara
• English

Add to favorites

• Start
• Introduction
• About Economic Agreement
  • Overview

    • In a Few Words
    • Glossary of Terms
    • Graphic Resources
      • Historical Figures

  • History

    • 500 Years of Foral Treasuries
      • Background
      • The Implementation of the Agreement
      • The Subsequent New Agreements
      • The Abrogation
      • A New Era
      • The 2002 Economic Agreement
    • History of the Agreement
    • Historical Legal Texts
      • Legal Texts Before 1981
      • 1981 Economic Agreement
      • Quota (Cupo) Laws
• For Students and Professionals
  • Study of the Agreement

    • General Regulations
      • General Principles Applicable to Tax and Financial Relations
      • Tax Regulations
      • Finance Regulations
    • Tax Relations
      • Competences Distribution
        • Legislative Capacity in Agreed Taxes
        • Obligations to Provide Tax Information
      • Agreed Taxes
        • Individuals Direct Taxation
        • Corporate Income Tax
        • Withholding Taxes and Estimated Taxes
        • Tax on Income of Non-residents
        • Taxes on the Electric Sector and Tax on Deposits in Credit Institutions
        • Value Added Tax
        • Transfer Tax and Stamp Duty
        • Excise Duties and Tax on Fluorinated Greenhouse Gases
        • Tax on Insurance Premiums
        • Gaming Duties, Fees and Local Taxes
      • Habitual Residence and Fiscal Domicile
      • Determination of the Place of Transactions
    • Finance Relations
      • Theoretical Model
        • The Quota Concept
        • Adjustments
      • Methodology 2017-2021
        • Determination of the Quota
          • The Quota for the Base Year
          • The Quota in the Subsequent Years of the Five-year Period
          • Some Other Elements Laid Down in the Quota Law Currently in Force
          • Formal Aspects of the Quota Payment
          • Conclusion: Unilateral Risk
            • Quota Elements
            • GDPmp and attribution rate 2002-2016
        • Adjustments Indirect Imposition
    • Committees
      • The Joint Committe on the Economic Agreement
      • The Law Coordination and Evaluation Committee
      • The Board Of Arbitration of the Economic Agreement
    • Legal Texts in Force
  • Publications

    • Ad Concordiam Collection
    • Classical Collection
    • Thesis Collection
    • Research Collection
    • Only in English

  • Documentation

    • Administrative Doctrine
      • Arbitration Board
      • Coordination Committee
      • Economic and Administrative Courts
    • Jurisprudence
    • Academia Doctrine
    • Bibliography
      • History
      • Economic Agreement Regime
      • Fiscal Federalism and Others
    • Only in English
      • Clipping 140th aniversary Economic Agreement
      • Press Clipping June 2019
  • Advanced Search
• Multimedia Gallery
  • Image Gallery

    • Seminar on the Economic Agreement in the media
    • Interview Gemma Martínez
    • Interview to Caroline Gray
    • Interview to Pedro Azpiazu
    • Interview to Javier Muguruza
    • Interview to Mikel Erkoreka
    • International Perspectives on Fiscal Federalism The Basque Tax System
    • Multilevel fiscal governance in the European Union: the case of the Foral Treasuries
    • 140 years of the Economic Agreement
    • Interview to Iñaki Alonso
    • Interview to José María Iruarrizaga
  • Audio Gallery

    • Onda Vasca. The Keys of the Basque Economic Agreement
• News
• Collaborate

• Home/
• Multimedia Gallery/
• Image Gallery
• /Interview Gemma Martínez

IMAGE GALLERY

INTERVIEW GEMMA MARTÍNEZ

2020/01/20