EU Business Taxation: from the recovery to the green and digital tax disruptions.

ended

The EU TAXFAIR chair will deal with EU Business Taxation. We will analyze the European initiatives to create a future-proof and fair EU tax framework that meets public financing needs and supports the COVID-19 recovery effort and the green and digital tax disruptions. The EU wants to act to implement the global agreement on the reallocation of taxing rights and minimum effective taxation, taking into consideration the EU principles and values. The next years the EC will take action to address the most immediate challenges and set out a plan for a holistic EU business tax framework fit for the decades to come. The new measures to analyzed by teaching and research includes: - Implementing Pillars 1 and 2 in the EU; - Fighting an aggressive tax-planning opportunities linked to the use of shell Companies. - Analyzing the Effective Tax Rates paid by large companies operating in the EU. - Business in Europe: Framework for Income Taxation. - New EU Own Resources as a digital levy and a carbon border mechanism. The objectives' proposal are the following: 1. With our teaching on European Taxation in the Law Degree (45 hs) and in the Official Tax Master (45 hs) per year will generate knowledge and insights that can support EU policy-making and strengthen the role of the EU in a globalised world. 2. Having a periodical contribution to an economic Spanish newspaper to inform about the novelties and development of EU Business Taxation of 21 Century we assure to spread knowledge about EU subjects to wider society and will bring the EU closer to the public. 3. With a Permanent Seminar on EU Business Taxation will foster dialogue between the academic world and society. 4. We promote a high quality teaching through 3 workshops on digital services tax; green taxation; Pillar I and II; and a Global Conference on EU Business Taxation In addition, as deliverables amonsgt others, We will publish a book on EU Business Taxation and the 2nd Edition of the European Tax Law Handbook.