Concierto Económico Vasco aplicado a la pesca en aguas internacionales. El caso de los buques atuneros congeladores

Abstract

This paper argumentation relies on the connecting pointsregarding nexus established in the Basque Economic Agreement and theirinterpretation by the Economic Agreement Arbitration Board throughout theirresolutions. The study shows how the capacity for self-government emanatingfrom the Basque Economic Agreement coordinates with absolute respect forSpanish internal law and Community Law. Moreover, we analyze how the regionaltax regulations are capable of adhering to the economic reality of their taxpayersin a closer way to achieve greater collection efficiency. We defend this hypothesisby examining the case of freezer tuna vessels due to the relevance in this sector ofcompanies with tax headquarters in Bizkaia (Basque Country) and because theyare directly related to the achievement of the Sustainable Development Goals ofthe 2030 Agenda on Sustainable Development.

Keywords

• taxes
• basque economic agreement
• economic reality