Roberto Bernales (Of-Counsel)


Spanish, English.

ACADEMIC QUALIFICATION

  • Doctor of Law (PhD). University of the Basque Country (Bilbao, Spain)
  • Degree in Law. University of Deusto (Bilbao, Spain)
  • Diploma of Specialization in Economics. University of Deusto
  • Advanced LLM in International Taxation. International Tax Center, University of Leiden
  • Diploma in American Law. University of Columbia & University of Amsterdam
  • Program of Instruction for Lawyers, University of Harvard
  • Diploma in “English Legal Methods”. University of Cambridge
  • Several Courses of Professional specialization in IBFD, with special emphasis in TP e.g., Taxation of Supply Chain Restructuring, Transfer Pricing and PE Profit Attribution, Permanent Establishments, Practical Aspects of International Tax Planning, Transfer Pricing of Intangibles and Intra-Group Finance, Transfer Pricing – Selected Issues, Transfer Pricing and Business Restructuring, etc)

EXPERIENCE

  • Lawyer. Bar Association of Bilbao (Spain)
  • International Tax lawyer & Professor of Tax Law, (School of Law and Deusto Business School, University of Deusto, (Spain).
  • R&C BERNALES ABOGADOS, Bilbao. Off-Counsel. Spanish & International Tax and legal advice in Corporate income tax, Individual income tax, VAT, Wealth tax and Inheritance tax, Tax and legal planning, M&A and National Corporate reorganizations, Finance structure in national and international investments, Non resident payments and application of double tax treaties, International Tax and legal advice to foreign companies landing in Spain and Spanish companies investing abroad, Tax advice in Transfer Pricing (Inter-company agreements and procedures), Tax audits.
  • Research Manager and Principal Research Associate I.B.F.D. (Amsterdam) Allocated to the Knowledge Centre as Research Manager and to the European Team as Principal Research Associate. Responsible to ensure high quality technical oversight of research projects under my supervision, for private entities and corporations, and public institutions.
  • Client Research Manager and Senior Associate in the I.B.F.D. (Amsterdam): In charge of the legal and tax information provided to governments, tax and legal advisors, (including Big Four), corporations and individuals, referred to the European countries.
    Country-specialist for Spain and responsible for Eastern European countries. Application of double tax treaties. Expatriates, Merger & Acquisitions, Tax and legal information related to corporate operations and corporate reorganizations, Holdings, Cross-border payments (dividends, interests, royalties), PE issues, VAT issues, tax measures against the crisis. International Tax Academy (ITA) Instructor in International Tax Law and Transfer Pricing topics.
  • Professor of Tax Law (part-time), School of Law, University of Deusto.
  • Lecturer in LLM Tax Law programme of the School of Economics, University of the Basque Country (UPV).
  • IBERDROLA MNE GROUP (Energy sector): External Legal and Tax advisor of the companies of the group. Legal procedures and defence of the companies of the group before the Spanish courts, including many cases in the Supreme Court, in all type of procedures related to the taxation of the companies of the group derived from the controversies with the Tax Administration.
  • Associated Professor of Tax Law, School of Economics of the University of Cantabria (Spain).
  • Associated Professor of Tax Law, School of Economics and Business of the UPV.
  • APOITA ABOGADOS: Spanish law firm, Bilbao. Tax and legal planning, M&A, Legal procedures, Non-resident payments and application of double tax treaties, Expatriates, Finance structure in national and international investments, Tax Audits, National Corporate reorganizations, Draft and negotiation of International and National contracts, Deal with the Public Authorities and Institutions.

PUBLICATIONS

Apart from IBFD guides (OECD Travel Companion on Spain and Portugal, Corporate and Private Investment Income of Bulgaria, Turkey and other countries) some of the publications are

  • “From the “1920s Compromise” to the “2020s Compromise”, Chapter 2 of the book: The Oxford Handbook of International Tax Law, edited by Prof. Dr. Florian Haase and by Prof. Dr. Dr. Georg Kofler. Oxford University Press. 2023. ISBN: 978-0-19-289768-8. Pp. 21- 43 (22 pp.).
  • «La tributación medioambiental y los Objetivos de Desarrollo Sostenible” Capítulo del libro, «Protección del Medio Ambiente. Fiscalidad y otras medidas del Derecho al Desarrollo», Antonio Cubero y Patricio Masbernat (directores), VVAA, Ed. Thomson Reuters – Aranzadi, ,2019, pàgs. 281-307, ISBN 978-84-9177-825-7.
  • La fiscalidad del emprendimiento desde la perspectiva europea, Capítulo del libro La fiscalidad del emprendimiento, (Director Juan Enrique Varona), 630 págs. Aranzadi, 2019, ISBN 9788491975038.
  • “Federalism and the Cities of the Twenty-First Century”, Chapter of the book International Perspectives on fiscal Federalism: The Basque Tax System, (Eds. Gemma Martínez and Xabier Irujo), Center for Basque Studies, University of Nevada, Reno, 2018, 192 pp., pp. 173-192. ISBN-13; 978-1-949805-01-7; ISBN-10; 949805-01-8.
  • “International taxation: where we are and where we are going. The challenges ahead”, published in the G20 Journal on the occasion of the G20 summit held in Buenos Aires, November 2018.
  • “Los acuerdos de reparto de costes después del plan BEPS. Una visión internacional y desde el Concierto Económico”, Capítulo del Libro Concierto Económico y BEPS (Coord. Isaac Merino Jara), IVAP, Oñati, 2018, ISBN: 978-84-7777-555-3.
  • “La evolución de la regla para solventar la doble residencia de entidades en el modelo de convenio OCDE para evitar la doble imposición”, Capítulo del libro, La problemática de la residencia fiscal desde una perspectiva interna e internacional (Director Isaac Merino Jara), Wolters Kluwer, 2018, ISBN 978-84-15651-80-2.
  • «Impuesto sobre la Renta de No Residentes: Tributación de las rentas obtenidas sin establecimiento permanente», en Fiscalidad Internacional en el País Vasco, Fórum Fiscal, n. 228, Wolters Kluwer, Febrero 2017.
  • “Creating a New Framework for Transparency in International Taxation”, published in the G20 Journal (pp. 22-23) on the occasion of the G20 summit held in China on 4-5 September 2016.
  • “Federalismo Fiscal en el siglo XXI: una visión global de nuestro entorno”, Colección Informes y Documentos. Serie Mayor. Parlamento Vasco, Vitoria-Gazteiz, 2016.
  • “Oil and Gas Operational Structure Based on Joint Operation Agreements Gives Rise to Multiple Permanent Establishments within a Single Country.” Bernales and B. Kosters, European Taxation, 2015, Vol 56, N. 10. Published online September 2015.
  • “Treaty interpretation and treaty override. The Spanish case-law on royalties under the Spain-USA income tax treaty (1990), European Taxation Journal, August 2013.
  • “The Authorized OECD Approach: An Orverview”, en Taxation of Business Profits in the 21stSelected Issues under Tax Treaties. IBFD, Amsterdam, 2013.
  • Corporate Income Tax Developments in Spain, European Taxation Journal, IBFD, Vol 52, N 10, September 2012.
  • The EU Regulation 650/2012 on International Successions. Some issues from a tax perspective – Revue européenne et internationale de droit fiscal 2016/4, R.E.I.D.F.
  • Modelos de Federalismo Fiscal, Poder Normativo Foral y Ayudas de Estado. Algunas reflexiones. Mayo 2012, Universidad de Deusto.
  • “A Comprehensive Analysis of Proposals to Amend the Interest and Royalties Directive”, European Taxation, Vol. 51, Numbers. 9/10-11, 2011, Several Authors.
  • “La doble residencia en los tratados fiscales para evitar la doble imposición, ¿Es correcta la última modificación incluida en los comentarios al modelo de la OCDE?, Derecho Fiscal Internacional, Temas selectos, Editorial Porrúa e Instituto Tecnológico Autónomo de México, México 2011.
  • “Otros modelos europeos de federalismo fiscal: Alemania y Suiza”, I Anuario de Sentencias Emblemáticas, Ed. Suprema Corte de Justicia de la Nación y Universidad Autónoma de Nuevo León, México, 2012
  • The regulation of REITs in Spain: The SOCIMIs, second generation REITs?” European Taxation Journal, n.5, 2010.
  • Diversas guías sobre Fiscalidad internacional en países europeos, IBFD 2008-2015:
    • Key Tax Features of Member Countries: Portugal and Spain, in OECD MTC on Income and on Capital and Key Tax Features of Member Countries (Ed. Andrei Carcea), 2015, IBFD, pp. 755-767 (Portugal) and pp. 789-799 (Spain), ISBN 978-90-8722-332-8; ISSN 1574-9681; NUR 826.
    • Key Tax Features of Member Countries: Portugal and Spain, in OECD MTC on Income and on Capital and Key Tax Features of Member Countries (Ed. Andrei Carcea), 2014, IBFD, pp. 755-766 (Portugal) and pp. 787-796 (Spain), ISBN 978-90-8722-254-3; ISSN 1574-9681; NUR 826.
    • OECD Travel Companion, España y Portugal.
    • European Tax Surveys: Portugal
    • Corporate Investment Income: Bulgaria, Chipre, Grecia, Italia, Malta, Portugal y Turquía.
    • Private Investment Income: Bulgaria, Chipre, Grecia, Italia, Malta, Portugal y Turquía.

RESEARCH PROJECTS

  • Taxation of Entrepreneurship, Joint research project between the University of Deusto and the University of Cantabria, funded by the Ministry of Economy under t he National Programme of R&D and Innovation
  • Mutations in the Economic Constitution of the EU” (“Las mutaciones de la constitución económica de la UE”). Funded by the Ministry of Economy and Competitiveness and awarded with the 2015 Santander Research Project Award.
  • “Public power and enterprise in a multilevel and transnational context” (“Poder público y empresa en un contexto multinivel y transnacional”), University of Deusto (Spain). Funded by the Government of the Basque Country. 2013
  • “The legislative power of Bizkaia in a multilevel and transnational context” (“El poder normativo de Bizkaia en un contexto multinivel y transnacional”), University of Deusto (Spain), funded by the Regional government of Bizkaia. 2011-2013

ACADEMIC EXPERIENCE IN TAX TOPICS

  • Webcast on Permanent Establishments in Tax Planning and BEPS, IBFD, October 2016.
  • State University of Kaliningrad, (Russia). Visiting professor. Internatiional Taxation. 2016
  • Instituto Brasileiro de Direito Tributario, Sao Paulo, Seminar on Art. 2 OECD MC, April 2015
  • International Tax Training Department of the IBFD:
    • International Tax Aspects of PEs (Business profits, TP and PEs), 2014, 2015
    • Principles of International Taxation, Amsterdam, 2010, 2011, 2012, 2013, 2014, 2015
    • Principles of International Tax Planning (Business Restructuring and PEs), November 2014
    • Practical Application of Tax Treaties (Attribution of Profits to PEs), 2012, 2013, 2014
    • Introduction to Transfer Pricing: Indian Revenue Tax Authorities, February 2013
    • International Tax Aspects of Permanent Establishments, 2012, 2013, 2014
    • Principles of International and Comparative Taxation, Amsterdam, 2010, 2011, 2012, 2013
    • Training course in Transfer Pricing for the Tax Administration of Rwanda, 2008.
  • University of the Basque Country, School of Economics, LLM on Taxation, Course on Inheritance Taxation. 2013, 2014, 2015, 2016, 2017.
  • Riga Graduate School of Law. Visiting professor. Introduction to International Taxation. 2013, 2014
  • University of Essex. LLM in European Business Law. 2009 and 2010.
  • Free University of Amsterdam. LLM in International Business Law. 2009 and 2010
  • European Master in Transnational Trade Law & Finance (Erasmus Mundi Joint Master Program, Deusto- Tilburg-Frankfurt-Strasburg). University of Deusto 2008 – 2013.
  • Confederation of the Employer´s Organizations of Bizkaia (CEBEK). (2004-2005).

LECTURES

  • III Seminar on the Economic Agreement, Parliament of the Basque Country, 21-22 January 2016, Presentation on Fiscal Federalism in the XXI Century: A global overview of our environment”
  • “Models of fiscal federalism: a vision from the Basque Country” (presentation on “Models of fiscal federalism in Europe”).UPV & Finance Department of Diputación Foral of Bizkaia. April 2014
  • Seminar on “Local Autonomy in times of crisis: Reforms, Taxation and Public Procurement”. UPV & Bizkaia Finance Department. Bilbao, 31 January 2014. (Panelist on “The reform of the local finances”).
  • XV Foro de Tributacion Internacional, Colegio de Contadores P’ublicos de México, Acapulco, 8-9 August 2013. Presentation on Agressive Tax Planning in Europe.
  • University of Deusto Deusto, Bizkailab Project, Presentation on Fiscal Federalism and the EU, 7 March 2013.
  • Caribbean Organisation of Tax Administrators (COTA), 22nd Technical Conference, Presentation and paper on “Exchange of Information – A Tool to Combat Regional Tax Evasion and Minimize Tax Avoidance”, Trinidad and Tobago, 16-20 July 2012.
  • AIJA Annual conference, Presentation on An overview of the history/origins of the term “beneficial owner” in the OECD model and an analysis of the development of the concept in the OECD model from 1977 to now. To be celebrated in Copenhagen, May 2012.
  • CIAT annual technical conference. Presentation on the ITA online course in Spanish, Fundamentals of International Taxation, Lisbon, October 2011
  • Summer course U.P.V.: Tax incentives to attract foreign investment, San Sebastián, July 2011
  • Regional Government of Gipuzkoa (Spain): Conference on Models of Fiscal Federalism. Presentation on “Other models of Fiscal Federalism: Portugal, Germany and Switzerland”. San Sebastián, April 2011
  • AIJA conference: Tax measures around the world to tackle the global economic crisis. Amsterdam, February 2010.
  • “Otros modelos europeos de federalismo fiscal: Alemania y Suiza”, I Anuario de Sentencias Emblemáticas, Ed. Suprema Corte de Justicia de la Nación y Universidad Autónoma de Nuevo León, México, 2012
  • The regulation of REITs in Spain: The SOCIMIs, second generation REITs?” European Taxation Journal, n.5, 2010.
  • Memento Práctico Fiscal”, Francis Lefebvre, Pub.Co, Capítulo referente al Sistema Fiscal en el País Vasco (1995-2000).
  • Diversas guías sobre Fiscalidad internacional en países europeos, IBFD 2008-2015:
    • OECD Travel Companion, España y Portugal.
    • European Tax Surveys: Portugal
    • Corporate Investment Income: Bulgaria, Chipre, Grecia, Italia, Malta, Portugal y Turquía.
    • Private Investment Income: Bulgaria, Chipre, Grecia, Italia, Malta, Portugal y Turquía.
  • «La tributación medioambiental y los Objetivos de Desarrollo Sostenible” Capítulo del libro, «Protección del Medio Ambiente. Fiscalidad y otras medidas del Derecho al Desarrollo», Antonio Cubero y Patricio Masbernat (directores), VVAA, Ed. Thomson Reuters – Aranzadi, ,2019, pàgs. 281-307, ISBN 978-84-9177-825-7
  • La fiscalidad del emprendimiento desde la perspectiva europea, Capítulo del libro La fiscalidad del emprendimiento, (Director Juan Enrique Varona), 630 págs. Aranzadi, 2019, ISBN 9788491975038.
  • “Federalism and the Cities of the Twenty-First Century”, Chapter of the book International Perspectives on fiscal Federalism: The Basque Tax System, (Eds. Gemma Martínez and Xabier Irujo), Center for Basque Studies, University of Nevada, Reno, 2018, 192 pp., pp. 173-192. ISBN-13; 978-1-949805-01-7; ISBN-10; 949805-01-8.
  • “International taxation: where we are and where we are going. The challenges ahead”, published in the G20 Journal on the occasion of the G20 summit held in Buenos Aires, November 2018.
  • “Los acuerdos de reparto de costes después del plan BEPS. Una visión internacional y desde el Concierto Económico”, Capítulo del Libro Concierto Económico y BEPS (Coord. Isaac Merino Jara), IVAP, Oñati, 2018, ISBN: 978-84-7777-555-3.
  • “La evolución de la regla para solventar la doble residencia de entidades en el modelo de convenio OCDE para evitar la doble imposición”, Capítulo del libro, La problemática de la residencia fiscal desde una perspectiva interna e internacional (Director Isaac Merino Jara), Wolters Kluwer, 2018, ISBN 978-84-15651-80-2.

MEMBERSHIPS

  • Spanish Bar Association (Bilbao)
  • International Fiscal Association (IFA) , Spain