Legal and expert witness opinions

AMJ ITC and, in particular, Professor Adolfo Martín Jiménez delivers independent and witness expert opinions in the following areas:

  • Adaptation and implementation on domestic tax systems of Pillars 1 and 2 of the OECD/G-20 Inclusive Framework initiative related to the tax challenges of the digitalized economy
  • Adaptation of domestic tax legislation and treaties or their application to international standards, including issues related to the BEPS initiative and the implementation of BEPS actions
  • Interpretation and application of double tax treaties, including their interaction with the Multilateral Instrument derived from BEPS Action 15
  • Transfer pricing
  • Tax dispute resolution (mutual agreement procedures, tax arbitration, also including investment or commercial arbitration)
  • Administrative assistance (exchange of tax information and assistance in collection)
  • Interaction of anti-abuse rules or doctrines (general or special clauses) with double tax treaties
  • Good tax governance, both for States and multinational companies
  • Tax residence, conflicts of residence and changes of residence

  • Impact and effects of the fundamental freedoms of the Treaty on the Functioning of the European Union or the European Economic Area on national tax legislation
  • Compatibility of national anti-abuse rules with the standards set by the EU Court of Justice
  • Interaction of the EU Directives on tax matters with national legislation
  • Application of the Directives on administrative assistance and tax dispute resolution
  • Effects of EU agreements with third countries on national tax rules
  • State aid

  • Direct or indirect taxes, especially in cross-border situations
  • Taxation of corporate groups, including restructurings
  • Wealth and inheritance taxes
  • Issues of constitutional tax law

These legal and expert witness opinions are written for governments, tax administrations, taxpayers or their advisors, in this case, as a second or as an independent opinion reinforcing the advisors’ position. Legal and expert witness opinions are often used in the context of rulings, (unilateral or joint) tax audits, court proceedings, mutual agreement procedures or arbitrations.

The globalization of certain standards in international taxation and transfer pricing makes such opinions useful also in proceedings in very different countries, and Professor Adolfo Martín Jiménez is frequently asked to write legal opinions by governments or taxpayers in countries other than Spain in order to illustrate that their position conforms to good practice and international standards.