On April 13th, the International Taxation Conference organized by AEDAF was held at the headquarters of the Madrid Bar Association, which featured Stella Raventós Calvo, partner of the tax department at addwill, who inaugurated the 2023 Taxation Conference as president of AEDAF, the Spanish Association of Tax Advisers.
In this new edition of the International Taxation Conference, the key aspects of Pillar II, the minimum taxation directive, and its adaptation to Spanish law were explored from the perspective of the main protagonists. The analysis and subsequent debate focused on two main topics:
- The transposition into Spanish law of Directive (EU) 2022/2523 of the Council of December 15, 2022 regarding the guarantee of a global minimum level of taxation for groups of multinational companies and large-scale national groups in the Union and the analysis of its possible discrepancies with Pillar II of the OECD. Ms. María José Garde, General Director of Taxes, Ms. Silvia López Ribas, Inspector of the Treasury, in charge of the transposition of the Directive and the OECD expert, Mr. Juan Carlos Pérez Peña intervened on this topic.
- And the latest developments in taxation matters of the European Commission, such as the SAFE Proposal, whose main lines were explained by Ms. Clare Southworth, from the European Commission.
During the conference’s opening ceremony, the president of AEDAF, Stella Raventós, emphasized the importance of tax regulations being developed through a collaborative process that involves all stakeholders. This would prevent situations in which tax advisers are overloaded with work trying to decipher the multiple possible interpretations of the rules. She also emphasized the need for a clear and precise definition of such rules, especially because the tax adviser profession is not regulated in Spain, which means that it is necessary to constantly clarify who is considered a tax adviser and who is not when interpreting these rules.
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