The following are some relevant recent publications by Professor Martín Jimenez (for a more complete list, please consult this web site)
- “La nueva arquitectura de la fiscalidad internacional y precios de transferencia: los acuerdos de la OCDE /Inclusive Framework, el G-7 y el G-20”, 2021 (ir al enlace).
“The Taxation of Royalties in the OECD / UN Models”, in R. Vann (ed.), Global Tax Treaty Commentaries, Amsterdam: IBFD, 2021 (previous editions published in 2015, 2017, 2019).
“The Taxation of Technical Services: article 12 A UN Model and tax treaty practice”, in R. Vann (ed.), Global Tax Treaty Commentaries, Amsterdam: IBFD, 2021.
“The Prohibition of Abuse of EU Tax Law and the Codification of the EU General Anti-Avoidance Rule”, in B. Arnold (ed.), The General Anti-Avoidance Rule: Past, Present and Future, Toronto: Canadian Tax Foundation, 2021 (also reprinted in India in M. Butani (ed.), GAAR Treatise, Thomsom-Reuters).
- “The Apple Case: Who Wins? What’s Next?”, Guest Editorial, Intertax issue 11/2020.
“Beneficial Ownership”, in R. Vann, Global Tax Treaty Commentaries, Amsterdam: IBFD, 2020.
“Value Creation: A Guiding Light for the Interpretation of Tax Treaties”, Bulletin for International Taxation, vol. 74, issue 4/5, 2020 (awarded with the IBFD 7th F. Vanistendael Award in 2021).
“Profit Attribution to Agency PEs (Art. 5 para. 5 and 6)”, in M. Lang et. al, Attribution of Profits to PEs: Current Developments, Relevant Issues and Possible Solutions, Wien: Linde, 2020.
“Nexus and the Taxation of Business Profits”, Lang et al., Global Transfer Pricing Around the World 2019, Kluwer, 2019.
A. Martín Jiménez (ed.), The External Tax Policy of the European Union, Amsterdam, IBFD, 2019.
“Problems of Interpretation of Article 5 (3) OECD Model Convention”, in Maisto (ed.), Permanent Establishment: controversial Issues, Amsterdam, IBFD, 2019.
“BEPS, the Digital(ized) Economy, and the Taxation of Services and Royalties”, Intertax vol 46, issue 8-9, 2018.
“Controversial Issues About the Concept of Tax in Income and Capital Tax Treaties and the post BEPS world” en B. Arnold y A. Parollini, Tax Treaties after the BEPS Project: A Tribute to Jacques Sasseville, Toronto: Canadian Tax Foundation, 2018.
“Article 12 OECD / UN Models: Definition of Royalties and ‘Overlapping’ Between Articles 7, 12 and 13 OECD MC”, en G. Maisto (ed.), Taxation of Intellectual Property, Amsterdam: IBFD, 2018.
(with B. Arnold), UN Practical Portfolio Protecting the Tax Base of Developing Countries Against Base-Eroding Payments: Rents and Royalties, New York: UN, 2017.
“Preventing Avoidance of Permanent Establishment Status” Trepelkov, Halka y Tonino (eds.), UN Handbook on Selected Issues in Protecting the Tax Base of Developing Countries Base Erosion and Profit Shifting (2nd Edition), New York, UN, 2017 (1st edition: 2015).