PhD Ignacio Fernández Fernández  

Profesor asociado tipo 3 (ASOC-3)

Department Economics
Knowledgment area Applied Economics
Contacto UDC directory

Teaching

Subjects taught

This section shows the teaching given in degrees, masters and other officers studies in last 6 years.

Subject and involved studies Distance hours Total hours
Final Year Dissertation 0 24
Public Finance: Advanced Business Taxation 0 31
Spanish Public Finance: the Tax System 0 40
Work Placement 0 9
Subject and involved studies Distance hours Total hours
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 20
Public Finance: Advanced Business Taxation
Degree in Bussiness Administration
0 31
Spanish Public Finance: the Tax System
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 25
Work Placement
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
Degree in Business Studies
0 10
Subject and involved studies Distance hours Total hours
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 56
Public Finance: Advanced Business Taxation
Degree in Bussiness Administration
0 8
Spanish Public Finance: the Tax System
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 8
Work Placement
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
Degree in Business Studies
0 18
Subject and involved studies Distance hours Total hours
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 40
Public Finance: Advanced Business Taxation
Degree in Bussiness Administration
0 20
Spanish Public Finance: the Tax System
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 30
Subject and involved studies Distance hours Total hours
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 32
Public Finance: Advanced Business Taxation
Degree in Bussiness Administration
0 20
Spanish Public Finance: the Tax System
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 38
Subject and involved studies Distance hours Total hours
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 20
Public Finance: Advanced Business Taxation
Degree in Bussiness Administration
0 20
Spanish Public Finance: the Tax System
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
0 50

Defined tutoring by teacher for 2024/2025 academic course.

Faculty of Economics and Business

Quarter Day Site
1st quarter Friday
17:00 a 20:00
Despacho 307
2nd quarter Friday
16:00 a 19:00
Despacho 307

EOG works and final master thesis directed

Directed or codirected by current teacher since 2013 year.

Financial Transaction Tax
Foreign Securities Holding Entities
Limitation of the deducibility of financial expenses as an anti-circumvention measure
Taxation in the investment area. Study on housing, shares and cryptocurrencies
Taxation of digital and financial transactions
The problem of international double taxation: Double Taxation Convention. Agreement between Spain and the United States
BEPS Project. Action 3: Designing Effective Controlled Foreign Company Rules. Regulation in Directive (EU) 2016/1164 and configuration of the CFC regime in Spain.
Brexit and its new fiscal framework: real estate investment in the United Kingdom
From BEPS to ATAD: the Spanish regulation of Controlled Foreign Companies
Impact of hybrid mechanisms on the tax system
International double taxation. Model Convention
International double taxation. The relationship between Spain and UK after Brexit
International juridical double taxation and its treatment in the EU parent-subsidiary Directive
Regulatory analysis and critical reflection on the deductibility of financial expenses
Tax burden: technical, national and comparative analysis and creation of a new tax effort index
Tax challenges of the digital economy: The particular case of Twitch
Tax Evasion and Tax Avoidance. The role of Tax Havens
The problem of hybrid mismatch arrangements and measures to neutralize their effects
Action 2 on BEPS and its impact on tax systems
Analysis of Action 1 of BEPS Project: tax challenges arising from digital economy
Environmental taxation. Suitability of Green Tax Reform in Spain and Europe
Eradicating Base Erosion and Profit Shifting: Countering Interest Deductions and Harmful Practices
Influence of BEPS Action 5 on Patent Box regimes
International Juridical Double Taxation regarding the Spanish Income Tax (IRPF)
Merger’s tax regime in the UE and Spain, and anti abuse rules
Review of connection points in international taxation: figures of fiscal residence and permanent establishment (McDonald´s)
Taxation in the rise of robotization: Sustainability of the Social Security system
Taxation of virtual currencies under Action 1 of the BEPS Plan
Action Plan on BEPS application and CFC rules
BEPS project, particular case of permanent establishment
Tax planning and anti-circumvention measures in the framework of international taxation in the SI
The figure of the Permanent Establishment facing the new challenges of the digital economy. A particular case: Airbnb
The International Double Taxation and the mechanisms for its elimination
The problem of international double taxation. An approach to business activity abroad
"Measures to prevent its circumvention on BEPS: the particular case of the deduction of interest expenses"
Internal Double Taxation
Profit adjustment of associated companies. The EU Arbitration Convention
Tax Havens
Tax havens. A particular case: the evolution of Andorra
Foreign-Securities Holding Companies
International double taxation and measures for its correction
Spanish Double Taxation Agreements
The doublé taxation agreements signed by Spain and its economic implications
Comparative law in international double taxation
International agreement to avoid double taxation between Spain and USA
International double taxation. The foreign holding
International juridical taxation: doble taxation agreements
The arbitration convention
The economic integration of rents among resident companies

Research results

Select merit type and year to query research merits.

La Fiscalidad ante el accidente del buque Prestige. Análisis del impacto de las medidas adoptadas. Configuración de un Modelo Fiscal Activo

Funding entity Secretaria Xeral de Investigación e Desenvolvemento Tecnolóxico
Type Proyecto Otros Programas
Dates From 16/10/2003 to 15/10/2005

La fiscalidad ante situaciones catastróficas. El caso Prestige

Authors Mª Milagros Sieiro Constenla. Ignacio Fernández Fernandez
Book El impacto del Prestige. Ánálisis y evaluación de los daños causados por el accidente del Prestige y dispositivos para la regeneración medioambiental y recuperación económica de Galicia
Vol. - Publishing: Instituto de Estudios Económicos de Galicia.
ISBN: 84-95892-08-01
Pages From 587 to 0

La fiscalidad ante situaciones catastróficas
VI Jornadas de Política Económica.
National

Authors Ignacio Fernández Fernandez, Mª Milagros Sieiro Constenla
Place Barcelona (España)

La actividad pesquera en la Unión Europea. Un modelo fiscal
V Reunión de Economía Mundial
National

Authors Mª Milagros Sieiro Constenla, Ignacio Fernández Fernandez
Place Sevilla (España)

La fiscalidad ante situaciones catastróficas. El caso Prestige
XVII Reunión Asepelt 2003
National

Authors Mª Milagros Sieiro Constenla, Ignacio Fernández Fernandez
Place Almería (España)

La acuicultura. Un modelo fiscal
IX Congreso Nacional de Acuicultura
National

Authors Ignacio Fernández Fernandez, Mª Milagros Sieiro Constenla
Place Cádiz (España)

Positions

Academic or management positions held by teacher.

Consello do Departamento Economía

PDI (Membros Natos)

From 15/03/2023.

Xunta da Facultade de Economía e Empresa

Vocal PDI

From 02/07/2021 to 14/03/2023.

Consello do Departamento Economía

PDI (Membros Natos)