Publications

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).