The ETICCs Research Group specialises in the study, research and consultancy of financial and tax law at a national, international and comparative level. the Group has extensive and consolidated experience in research and collaboration projects with public and private institutions and entities. The main areas of specialisation of the ETICCs group are:

-    national and international tax planning
-    tax reforms organisation
-    tax crime and tax penalties
-    taxpayer rights and guarantees
-    business taxation
-    taxation procedures
-    constitutional, supranational and international principles
-    tax arbitrage
-    tax fraud and tax avoidance
-    international double taxation and non-taxation
-    adaptation of taxation standards: Pillar One and Pillar Two
-    digitalisation of the economy
-    tax compliance
-    artificial intelligence and taxation

The research group is aware of the need to adapt its research tasks to the new challenges that arise in the current reality, which is constantly changing and evolving. For this reason, the latest publications of the Group’s members highlight the aspects of this obviously complex reality that require analysis and study. These include the updating of the international taxation criteria for business income, the breakdown of cooperative compliance, income attributable to permanent establishments, the implications of Pillar One and Pillar Two, tax arbitrage and the challenges of the digital transformation of the economy for tax enforcement.