Tax Treaty Case Law around the Globe 2012

S. 365List of Contributors

José Manuel Almudí Cid

is professor of Tax Law at the Complutense University of Madrid. His main fields of research are European tax law in the area of direct taxation, international anti-avoidance rules, the harmonized system of VAT and taxpayer’s guarantees in tax procedures. He is the author of many publications on tax law and he is regularly invited as a speaker in various tax conferences both in Spain and abroad. He is a member of the IFA and of the Spanish Association of Tax Advisors.

Philip Baker

is a barrister and QC practising from Grays Inn Tax Chambers. He was called to the Bar in 1979, began practising in 1987 and took silk in 2002. He specializes in international tax issues, with a particular emphasis on double tax conventions, and on EU law and taxation. He has a particular interest in the European Convention on Human Rights and taxation. Before moving into practice, he taught law for seven years at the School of Oriental and African Studies, London University. He was subsequently a visiting professorial fellow at Queen Mary University of London, and is now a senior associate fellow of the Institute of Advanced Legal Studies, London University. He is ...