The publishing house Tirant Lo Blanch (http://www.tirant.com/editorial/libro/hacienda-publica-y-dimension-internacional-de-la-riqueza-antonio-cubero-truyo) edits and publishes “Hacienda Pública y Dimensión Internacional de la Riqueza”. Antonio Cubero Truyo is Professor of Tax and Finance Law at the University of Seville. Pedro Villalba García has intervened in the treatise, drafting the chapter entitled PRINCIPALES FACTORES QUE DETERMINAN LA EXISTENCIA O NO DE AYUDAS DE ESTADO. UNA PREOCUPACIÓN PERMANENTE EN EL ÁMBITO DE LA UNIÓN EUROPEA.
We all have to contribute to the funding of the public expenditure. This elemental axiom becomes more complex nowadays within a context of globalization, inasmuch as that there are regular situations where it is not completely clear which country has to be the beneficiary of the tax contribution. This book includes some thoughts on the international distribution of the tax authority, both in direct taxes (taxation in the country of source or the country of residence) and indirect taxes (taxation in the country of origin or country of destination). Furthermore, certain fiscal planning mechanisms of multinational companies are analysed and, from the opposite perspective, some measures for controlling the fiscal fraud at an international level. Finally, in a study of this nature, it becomes mandatory to award a leading role to issues related to the European Union, assessing the role of the Commission (especially in the harmonization of VAT) and the Court of Justice (especially in the area of the Non-Residents Income Tax), with special attention to the State subsidies regime.