Andrés Báez Moreno is a postdoctoral research fellow at IBFD on selected issues of the UN Model, Associate Professor of Tax Law at Universidad Carlos III in Madrid (Spain) and lawyer at the Madrid bar association. He has been a visiting pre and postdoctoral researcher at the Universities of Münster and Cologne (Germany), Padova (Italy) and at IBFD.

His areas of expertise are domestic company taxation (in particular, commercial and tax accounting) and international taxation, fields in which he has published two books and more than 30 articles and contributions in Spanish, English and German. He has taught for more than ten years at both graduate and postgraduate level in several Spanish Universities and academic institutions. He also regularly lectures at LLM and PhD programmes in Brazil (IBDT), Colombia (Universidad Externado de Bogotá) and Chile (UCVP Valparaíso). He has participated as a tax expert in several administrative and judicial proceedings collaborating with different Spanish and international law firms in the field of international and European taxation.

He is a member of EATLP, IFA and of the Spanish Association of Tax Advisers (Board for Corporate Taxation). He is also a member and (co)founder of the Iberoamerican International Tax Observatory (Observatorio Iberoamericano de Tributación Internacional).

Recent publications:

Normas Contables e Impuesto sobre Sociedades. Pamplona: Aranzadi, 2005, 542 p.

La Jurisprudencia del Tribunal Constitucional en torno al Título VII de la Constitución Española: “Economía y Hacienda”. En Cuadernos de Derecho Público (2006, en prensa).

BÁEZ MORENO, Andrés; CALDERÓN CARRERO, José Manuel. La    armonización contable europea, las NIC/NIIF y su influencia en la base  imponible del Impuesto sobre Sociedades. /In/ Impuesto sobre Sociedades.     Régimen General. Tomo I (Eduardo Sanfrutos Gambín, Dir.). 2ª edición     Pamplona: Ernst& Young-Thomson Aranzadi, 2013, p. 103-160.

BÁEZ MORENO, Andrés. Contract splitting and article 17 of the OECD Model. Is source taxation of artistes and sportsmen a new kind of tax on dummies? /In/ Bulletin for International Fiscal Documentation, 2014 (Volume 68), No. 3.

BÁEZ MORENO, Andrés. El caso GIMLE: una nueva oportunidad perdida para aclarar el sentido del principio de imagen fiel y sus consecuencias fiscales. /En/ Revista Técnica Tributaria, nº 106, 2014, p. 29-52.

BÁEZ MORENO, Andrés (together with ZORNOZA PÉREZ, Juan José). General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? Spanish Report. (forthcoming 2015)