Max Planck Institute for Tax Law and Public Finance: Prof. Dr. Andrés Báez Moreno

Prof. Dr. Andrés Báez Moreno

Senior Research Fellow

Phone:+49-89-24246-5334
Fax:+49-89-24246-523
Mail: andres.baez@tax.mpg.de

Room:M8.614.5

Areas of Interest

Tax Law, Accounting Law, Private Law.

Academic Résumé

Since 2024: MPI for Tax Law and Public Finance, Senior Research Fellow
2011-2024: Universidad Carlos III de Madrid, Associate Professor of Tax Law (tenured)
2015-2017: International Bureau of Fiscal Dcoumentation, Postdoctoral Research Fellow
2008-2011: Universidad Pública de Navarra, Assistant Professor (tenured).
2004-2008: Universidad Carlos III de Madrid, Assistant Professor.
2000-2003: Doctorate (Universidad Carlos III de Madrid) unanimous summa cum laude
2000-2002: LL.M. in Public law (Universidad Carlos III de Madrid)
1995-1999: Studied Law at Universidad Carlos III de Madrid overall grade of 9.46 out of 10 (best student of the promotion).

Academic Prizes / Honours

Awards

2022: 8th Frans Vanistendael Award for International Tax Law, granted by the International Bureau of Fiscal Documentation to the article Báez Moreno, Andrés. Because Not Always B Comes after A: Critical Reflections on the New Article 12B of the UN Model on Automated Digital Services. /In/ 13 World Tax Journal 4, 2021, pp. 501-532.
2020: Winner of the Excelence Award for Young Researchers granted by Airbus-Banco de Santander and Universidad Carlos III de Madrid, 2020.
2019: Shortlist at the 29th Premio Estudios Financieros Modalidad Tributación granted by the Centro de Estudios Financieros to the paper Báez Moreno, Andrés. El negro futuro de la lista negra española de paraísos fiscales. /In/ Estudios Financieros. Revista de Contabilidad y Tributación, nº 439, 2019, p. 37-82.
2016: Shortlist at the 2nd Frans Vanistendael Award for International Tax Law, granted by the International Bureau of Fiscal Documentation to the paper Báez Moreno, Andrés. The Taxation of Technical Services under the United Nations Model Double Taxation Convention: A Rushed – Yet Appropriate – Proposal for (Developing) Countries?/In/ World Tax Journal, Issue 3, 2015, p. 267-328.
2016: Accesit Prize at the at the 26th Premio Estudios Financieros Modalidad Tributación granted by the Centro de Estudios Financieros to the paper Báez Moreno, Andrés. La cláusula del propósito principal (Principal Purpose Test). Un análisis crítico de la acción 6 del proyecto BEPS. /In/ Estudios Financieros. Revista de Contabilidad y Tributación, nº 404, 2016, p. 5-52.
2000: 2nd Prize (together with Violeta Ruiz Almendral) at the 10th Premio Estudios Financieros Modalidad Tributación granted by the Centro de Estudios Financieros to the paper Báez Moreno, Andrés; Ruiz Almendral, Violeta. La compensación de créditos y deudas tributarias a través del mecanismo de cuenta corriente. /In/ Revista Estudios Financieros, nº 211, 2000, pp. 3-74.
1999: Extraordinary Award of the Law Degree Program granted by Universidad Carlos III de Madrid.
1999: Award for the best academic record of the Law Faculty (1995-1999) granted by Universidad Carlos III de Madrid.
1997: Special Prize for the best academic record in Law of the year granted by Fundación Carlos III.

Scholarships

2018: Deutscher Akademischer Austauschdienst. Research Funding for foreign researchers in Germany.
2017: Max Planck Institute for Tax Law and Public Finance. Scholarship Program.
2015-2017: International Bureau of Fiscal Documentation. Postdoctoral Research Fellow Program.
2005: Deutscher Akademischer Austauschdienst. Research Funding for foreign researchers in Germany.
1999-2003: Spanish Ministry of Education. Programa de Formación del Personal Universitario (University Staff Training Scholars)

Memberships

European Association of Tax Law Professors (Deputy Member of the Spanish Branch in the Academic Committee 2018-2021. Member since 2021).
International Fiscal Associaton (Member since 2013).
Asociación Española de Asesores Fiscales (Spanish Association of Tax Advisors) (Member of the Corporate Tax and Accounting Section between 2010 and 2014).

Current Publications:

Báez Moreno, Andrés / Zornoza Pérez, J.: El Gravamen Temporal Energético: una “prestación” en busca de alguna razón de ser. In: : Nueva Fiscalidad. forthcoming.

Báez Moreno, Andrés (ed.): Computation of Taxable Business Profits: Book-Tax Conformity and Other Issues. European Association of Tax Law Professors. EATLP Series.. International Bureau of Fiscal Documentation, forthcoming.

Báez Moreno, Andrés: General Report. In: : Computation of Taxable Business Profits: Book-Tax Conformity and Other Issues. European Association of Tax Law Professors. EATLP Series. Amsterdam, International Bureau of Fiscal Documentation, forthcoming.

Báez Moreno, Andrés: Cross-Border Mobility of Individuals and Anti-Avoidance Tax Rules. In: Kostić, S. / Báez Moreno, A. / Chand, V. / Tenore, M. (eds.): Mobility of Individuals and Workforces Tax Challenges Raised by Digitalization. Amsterdam, International Bureau of Fiscal Documentation, 2024, p. 191 - 221.

Kostić, S. / Báez Moreno, A. / Chand, V. / Tenore, M. (eds.): Mobility of Individuals and Workforces Tax Challenges Raised by Digitalization. Amsterdam, International Bureau of Fiscal Documentation, p. 562, 2024.

Báez Moreno, A. / Wenz, M. / Eliantonio, M.: Exchange of information, national tax havens regimes and EU/EEA law. In: Serrat Romaní, M. / Korving, J. (eds.): Exchange of Information in the EU Taxpayers’ Rights, Transparency and Effectiveness. Cheltenham, Edward Elgar, 2024, p. 151 - 162.

Báez Moreno, Andrés / Brauner, Y.: Pillar One and Alchemy: What Can We Learn from past Mistakes.. In: Intertax, 2023, Volume 51, Nr. 12, p. 811 - 821.

Báez Moreno, Andrés: Tomando en Serio las Palabras y las Finalidades de la Ley. A Propósito del Teletrabajo y los Establecimientos Permanentes. In: : Direito Tributário: Estudos em Homenagem ao Professor Luís Eduardo Schoueri. Sao Paulo, IBDT, 2023, p. 469 - 486.

Báez Moreno, Andrés: Los principios y reglas de prevención del abuso: interpretación anti-abuso y regla de propósito principal. In: Almudí Cid, J.M. (ed.): El Tratado Multilateral para aplicar las medidas relacionadas con los Tratados Fiscales para prevenir la erosión de las bases imponibles y el traslado de beneficios. Pamplona, Thomson-Reuters-Aranzadi, 2022, p. 163 - 214.

Báez Moreno, Andrés: Un sistema fiscal del siglo XIX frente a un contribuyente del siglo XXI: el irrefrenable éxodo fiscal de los youtubers al Principado de Andorra. In: Estudios Financieros. Revista de Contabilidad y Tributación, 2022, Nr. 466, p. 43 - 86.

Báez Moreno, Andrés: Because Not Always B Comes after A: Critical Reflections on the New Article 12B of the UN Model on Automated Digital Services. In: World Tax Journal, 2022, Volume 13, Nr. 4.

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