Roberto Bernales

Roberto Bernales is a Senior Research Associate in the IBFD European Knowledge Group. He holds a PhD in Tax Law from the University of the Basque Country, and an Advanced LLM in International Tax Law from the University of Leiden, the Netherlands. He teaches International Tax Law in the international LLM programs of the Vrije Universiteit in Amsterdam (the Netherlands), the University of Essex (United Kingdom), and the University of Deusto (Spain). He has also taught on in-house transfer pricing courses for the tax authorities of Rwanda. Mr Bernales is a member of the Spanish Bar. He has worked as an attorney at law and as a tax adviser for different law firms in Spain dealing with both individual and corporate taxation of multinationals and representing clients before tribunals and the Supreme Court.