AMJ ITC is an independent consulting firm specializing in international taxation and EU tax law, founded by Adolfo Martín Jiménez and the University of Cadiz.
Adolfo Martín Jiménez (Ph.D. European University Institute, Florence, Italy, 1997, LL.M. University of Wisconsin, 1995) is Professor of Tax Law and was Jean Monnet Chair of the European Commission (‘EU tax law’) (2014-2018) at the University of Cadiz. He specializes in international taxation, including transfer pricing, and EU tax law and is the author of several books and more than one hundred articles on these subjects, in English and Spanish, published in several countries, and some translated into other languages (e.g. Chinese, Japanese).
He has extensive practical experience in international taxation, transfer pricing and EU tax law, frequently acting as a consultant or collaborator with (1) multinational groups, (U) HNW individuals and professional firms with international activity; (2) tax administrations and states (in tax reforms, capacity building, application of international standards or supporting them in international lawsuits and controversies), and (3) international organizations relevant in the definition of international tax standards (e.g. OECD; European Commission, UN). He has also appeared in Parliamentary Commissions of the central and autonomous State, or Parliaments of other countries. He frequently intervenes as an independent expert providing legal opinions in tax audits, rulings, MAPs or tax and investment arbitrations.
Adolfo regularly participates as a speaker in international conferences all around the world on international taxation and EU tax law, both in professional and academic forums (European Association of Tax Law Professors, International Fiscal Association, IFA Europe, Asia or Latam, IBFD, UN, Universities etc.) and in courses and capacity building initiatives organized by Tax Administrations or judicial organizations in various countries. Since 2018, he is president of the European Association of Tax Law Professors, with more than 350 members from 35 countries around the world.
His areas of research and professional activity include, in particular, the taxation of the digitalized economy, royalties and technical services, artists and sportsmen, transfer pricing or the application of GAARs, TAARs and SAARs, areas in which, due to his publications and activity, he is considered as a reference author. In 2021, he was awarded by the IBFD the 7th Frans Vanistendael Award for Excellence in International Taxation Research in 2020 for his work “Value Creation: A Guiding Light for the Interpretation of Tax Treaties?”, Bulletin for International Taxation 4/5 – 2020 (see video and news).
