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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
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Interview Gemma Martínez
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INTERVIEW GEMMA MARTÍNEZ
2020/01/20
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