Hacia la relación cooperativa en España: el nuevo Código de Buenas Prácticas Tributarias a la luz de los estudios de la OCDE

Abstract

The enhanced relationship model between tax administration and large corporate taxpayers is being significantly developed in Spain. Recently, the Large Corporates Forum has passed a code of conduct containing tax good practices, aiming to boost transparency and active cooperation. Thus Spain has become the first State to create such an instrument. This article analyses the not legally binding nature of the code, the reasons for choosing this kind of instrument and the consequences that derive from this. It also weighs up its content on the light of OECD reports and some compared Law experiences, as well as its imbrication in the Spanish legal tax system.