El patent box en la era post-BEPS: ¿futuro perfecto o incierto?

Tanto la OCDE como la Unión Europea están impulsando medidas para abordar, de manera global, aquéllas prácticas fiscales perjudiciales que permiten la erosión de las bases imponibles y el traslado de los beneficios (BEPS) por parte de las empresas, principalmente los grupos multinacionales. El objetivo del presente trabajo es analizar las diferentes medidas antiabuso cuya influencia y repercusiones en los patent boxes va determinar si estamos ante un futuro perfecto o incierto para este tipo de regímenes preferenciales.Este trabajo se enmarca en el Proyecto de Investigación “La investigación y la transferencia de conocimiento en el marco del ordenamiento financiero comunitario e internacional”, concedido en el marco de las Ayudas para Grupos de Investigación de Excelencia del Programa PROMETEO 2012 de la Conselleria de Educación de la Generalitat Valenciana (PROMETEO/2012/073), cuya investigadora principal es Amparo Navarro Faure

The Effect of Anti-Avoidance Provisions Regarding the Promotion of Innovation: Considerations from a Tax Policy Perspective

The goal of this paper is to explore different possibilities addressed to counteract tax avoidance or aggressive tax planning, pointing out their impact on fiscal measures designed to foster technological innovation. Research and Innovation are a key factor in economic growth and job creation. Governments may foster scientific activities through the tax system. However, such tax measures may lead to base erosion and profit shifting. The author tackles different options in order to keep a fair balance between the protection of the domestic tax bases and the promotion of innovation

Mismatches in the Concept of Environmental Taxes

Environmental taxation has become as a key element of green economy and sustainable growth. The relevance of taxation in this field is based on the effectiveness of eco-taxes to control the environmental cost. Nevertheless, the use of environmental taxation is not free from criticisms due to the fact that a tax is addressed to fund public expenditures. In this paper, the author tackles the mismatches found in the concept of environmental taxes. With the purpose to turn into a Sustainable and Green European Economy, environmental taxes could promote the reduction of pollution or avoid the most dangerous activities for the environment

Los riesgos de la deriva de la fiscalidad ambiental. Reflexiones con ocasión del «céntimo sanitario»

Referencia función extrafiscal del tributo en relación con el céntimo sanitario

Una nota sobre la propuesta de modificación de la Directiva de Intereses y Cánones

1. INTRODUCCIÓN. 2. LA PROPUESTA DE MODIFICACIÓN DE LA DIRECTIVA DE INTERESES Y CÁNONES. 2.1. La Directiva 2003/49/CEE y sus objetivos “no deseados”. 2.2. La introducción de una cláusula “de minimis” en la Directiva. 2.3. El impacto de la cláusula “MET” en los regímenes de patent box consistentes con el enfoque del nexo. 2.3.1. El enfoque del nexo: la vinculación de la tributación de los beneficios con el lugar de creación del intangible. 2.3.2. El nivel de tributación efectiva en los regímenes español e irlandés. 3. REFLEXIÓN FINAL

Public management of tourism in the rural environment: case study of the Gúdar-Javalambre area

Treball Final de Grau en Turisme. Codi: TU0944. Curs acadèmic: 2018/2019Rural tourism is currently booming, it is becoming increasingly important for certain inland destinations although it is still not simple to find a clear definition of this type of tourism which may lead to difficulties in the management of these type of destinations. Therefore, the objective of this essay is to obtain the necessary data regarding one of the destinations with the most depopulated municipalities in Spain, which is the area of Gúdar – Javalambre by comparing with similarly populated areas, their management techniques, and how this affects the area and its municipalities, either positively or negatively. This project also aims to reach a clear conclusion regarding in which way counties favour tourism in their region and the means to develop this type of tourism. To reach a definitive conclusion it is necessary to firstly create a theoretical frame to gather the corresponding understanding needed to investigate the situation. We have then proceeded to present the objectives we wish to meet which we have analysed through a table containing data regarding localities in the area Gúdar – Javalambre, this way can compare their characteristics. Once this investigation is concluded we continue to consider the differences and similarities in the management of four localities, by interviewing their specialist workers from their tourist offices and other professionals implicated in the management of tourism in their locality, we have also interviewed the person in charge of the area´s management of tourism. After completing this investigation which includes both qualitative and quantitative data, a conclusion has been drawn regarding our main objective, leading to the possibility of formulating personal recommendations

Incidencia de la psicología cultural en el aprendizaje de la literatura / Incidence of Cultural Psychology in the Literature Learning

El presente artículo trata acerca de la incidencia de la psicología cultural en el aprendizaje. Se abordan los principales fundamentos de la teoría histórico – cultural de Vigotsky como uno de los aportes más significativos al tema. Se hace énfasis en las diferentes perspectivas de análisis del fenómeno cultural desde varias disciplinas del conocimiento humano, en relación con los procesos educativos, y se reflexiona en la necesidad de integrar el contexto cultural en el aprendizaje de la literatura.This article addreses to a learning process from the cultural psichology and the Vigotsky theory. It is foccussed on different ways to understand the cultural phenomenon from various disciplines of human knowledge, in relation to the educational process. It contemplates the need to integrate the cultural context in Literature teaching/ learning process