1. MERGE OF COMPETENCES AND SOCIETY: COMMUNICATION AND RELATIONSHIP WITH TRADITIONAL AND NEW ACTORS CIAT TECHNICAL CONFERENCE PARIS 18-21 October 2010

2. Necessity of new approaches in the relationship with taxpayers: Current situation: Two fold communication: 1. Information and Assistance Services 2. Enhancement of tax conscience. –Institutional communication programmes. –Tax education programmes. New challenges: Electronic government. COMMUNICATION CHANNELS BETWEEN TAX ADMINISTRATIONS AND TAXPAYERS

4. 1. Social Corporate Responsibility 2. Agreements of Understanding for the Prevention of Tax Fraud 3. Forum of Large Businesses and Code of Best Tax Practices NEW CHANNELS OF RELATION

5. ORIGIN: Tax Fraud Prevention Plan of 2005. AGREEMENTS OF UNDERSTANDING: Mechanisms of corporative or associative collaboration for the detection and fight against inappropriate behaviour. NEW CHANNELS OF RELATION: Agreements of Understanding for the Prevention of Tax Fraud

6. Enhanced relationship with large businesses. Phases: I.Launching of a Forum of Large Businesses. II.Implementation of a consultation system to the AEAT to determine the tax consequences of specific operations in exchange for total transparency regarding those operations, for enterprises subscribing that special framework of relation. NEW CHANNELS OF RELATION: Forum of Large Tax Businesses and Code of Best Tax Practices

7. FORUM OF LARGE BUSINESSES: Body for enhanced relationship between the AEAT and a limited number of Spanish large businesses. –ENHANCED RELATIONSHIP: higher collaboration based on principles of transparency and mutual trust through better knowledge and bringing together problems arising from the application of the tax system. LAUNCHING: 10 July 2009. NUMBER OF PARTICIPATING BUSINESSES: 27 entities of different sectors. NUEVAS VÍAS DE RELACIÓN

8. NEW CHANNELS OF RELATION EL CORTE INGLÉS ENDESA FCC GAS NATURAL FENOSA GENERALI ESPAÑA IBERDROLA IBERIA INDITEX MAPFRE ACERINOX ACS AMADEUS IT HOLDING BBVA BANCO DE SANTANDER LA CAlXA CAJA MADRID COFARES CEPSA MERCADONA MlCHELlN NORFIN HOLDER RENAULT ESPAÑA REPSOL YPF SEAT SlEMENS TELEFÓNICA VODAFONE LIST OF BUSINESSES PARTICIPATING IN THE FORUM OF LARGE BUSINESSES

9. NEW CHANNELS OF RELATION CODE OF BEST TAX PRACTICES: Approved on 20 July 2010 Improve mutual cooperation between businesses and AEAT Enhance principles of good faith and mutual loyalty Application of tax responsible policies by enterprises Transparency and legal certainty in the application of the law

10. NEW CHANNELS OF RELATION: Forum of Large Businesses and Code of Best Tax Practices OBJECTIVES: Businesses: Promotion of reduction of tax risks Prevention of tax risks generating behaviours Avoidance of non-compliance and litigiousity Spanish Tax Agency: Increase of legal certainty for businesses through assistance in fulfillment of liabilities Rise of efficacy and efficiency in tax control Both parties: Reduction of litigiousity in their relations

11. APPLICACIÓN OF CBTP: There is a subscription procedure, for all those entreprises voluntarily willing to adhere: –CBTP is of general application to any enterprise, part or not of the Forum. There is a follow up procedure of its application, through the creation of a Monitoring Committee. NEW CHANNELS OF RELATION: Forum of Large Businesses and Code of Best Tax Practices

14. www.agenciatributaria.es