Competencia fiscal lesiva: Europa y España

Abstract

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