Ituna Center for Basque Economic Agreement and Fiscal Federalism Studies
Learn about the Economic Agreement and the Basque tax system
The Ituna Center for Basque Economic Agreement and Fiscal Federalism Studies offers various books, articles and publications for consultation in its digital library.
Basque Economic Agreement applied to fishing in international waters
The case of freezer tuna vessels WALESKA SIGÜENZA TAMAYO, SOFÍA ARANA-LANDÍN This paper argumentation relies on the connecting points regarding nexus established in the Basque Economic Agreement and their interpretation by the Economic Agreement Arbitration...
Knowledge and opinion about the Basque Economic Agreement amongst the students at the University of the Basque Country (UPV/EHU)
Results of the Ituna 2021 survey Mikel Erkoreka, Jonatan García Rabadán, Jon Garro In spite of the Economic Agreement’s relevance as the main instrument for financing Basque self-government and the welfare state in the Basque Country, the sociological...
Basque Economic Agreement and Business Taxation
The fiscal impact of the creation of the Joint Committee on benefit tax (1927-1933) Mikel Erkoreka The Joint Committee on benefit tax was set up in 1927 with the aim of ensuring the strict and systematised fulfilment of the principle of territoriality...
The Basque Economic Agreement: Tax and Financial Glossary
The Basque Economic Agreement: Tax and Financial Glossary Gemma Martínez The Economic Agreement between the Autonomous Community of the Basque Country and the Spanish central government is nowadays the cornerstone of the Basque self-government. It is...
Economic Agreement and connection points
Eighteenth issue of the «European Inklings» (EUi 18) Isaac Merino Jara, Juan Ignacio Ugartemendia Eceizabarrena This work reflects the contributions made by expert authors on the subject within the framework of a conference on Connection Points in the...
Foral Tax Autonomy on Corporate Income Tax and European Harmonization
Are They Compatible? Andoni Montes Nebreda Although Spain is not a federal country, it is a heavily and asymmetrically decentralized EU member state. In fact, five different CIT coexist, contradicting the basics of the tax competition theory, but backed...
Basque Economic Agreement. Methodology to determine the 2017-2021 Quota
Basque Economic Agreement. Methodology to determine the 2017-2021 Quota Basque Government The Quotas for the Basque Country for the years 2017 to 2021 inclusive will be determined by the methodology established by the following articles, within the framework...
The Basque Question. Procedures of the Provincial Councils
The Basque Question. Procedures of the Provincial Councils Manuel Senante, José Orueta, Pedro Chalbaud ...
The participation of sub-state entities in the fiscal and financial multilevel governance scenario of the European Union
Critical balance and future proposals from the Basque experience Mikel Erkoreka, Santiago Larrazabal, Gemma Martínez, José Gabriel Rubí ...
30 years of tax harmonization in Euskadi
30 years since the creation of OCTE, the Tax Coordination Body of Euskadi Gemma Martínez In the context of the 30th anniversary of the OCTE, a Conference was held on July 19 within the UPV/EHU Summer Courses where the past, present and future role of...