Tax at Osgoode Hall Law School

 

Professor Adolfo Martín Jiménez, who is the Chairman of the European Association of Tax Law Professors and Professor of Tax Law / Public Law in the Facultad de Derecho Universidad de Cádiz Spain has recently published a commentary on the Apple decision with his colleague Jorge Piernas López who is Associate Professor of International and EU Law, University of Murcia, Spain.  Though brief and, Professor Martín Jiménez would say for his part subject to further reflection and more considered and further commentary, Professor Martín Jiménez’s ideas and comments and those to which he has contributed are always carefully considered and thoroughly expressed.  They should be considered carefully in understanding both the Apple Judgment itself and its public and tax law context.  I consider Professor Martín Jiménez to be one of the foremost experts and insightful commentators in the world on “international tax” matters.  His interests range across the entire spectrum of “international tax” and he has a particular interest in the connections (or not, as the case may be) between taxation and European public law more generally and notably concerning taxation as “state aid”.  To access Professor Jiménez and his colleague’s recent commentary, published by EU Law Live, click here.

 

Scott Wilkie