Competencia fiscal lesiva: Europa y España
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The serious economic crisis derived from the pandemic caused by COVID-19 has returned the
leading role in the debate on taxation in the European Union. I currently perform
as an advisor on matters related to taxation in a city heritage company
of Girona. I graduated in Accounting and Finance in 2018 and this year in Law at
this high school, and I am passionate about investments and matters related to
taxation.
When I was studying Accounting and Finance, I did a Final Degree Project on the
creation of software companies and the tax advantages taken advantage of by them. As a corollary
of that investigation I was able to verify the existence of harmful tax competition that exists
within the European Union and how it is exploited by the different digital companies,
located within certain legal frameworks causing a great loss of collection in
some States because of these practices