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 Board throughout their resolutions. The study shows how the capacity for self-government emanating from the Basque Economic Agreement coordinates with absolute respect for Spanish internal law and Community Law. Moreover, we analyze how the regional tax regulations are capable of adhering to the economic reality of their taxpayers in a closer way to achieve greater collection efficiency. We defend this hypothesis by examining the case of freezer tuna vessels due to the relevance in this sector of companies with tax headquarters in Bizkaia (Basque Country) and because they are directly related to the achievement of the Sustainable Development Goals of the 2030 Agenda on Sustainable Development.