Andrés Báez Moreno is a Associate Professor of Tax Law at Universidad Carlos III in Madrid (Spain) and lawyer at the Madrid bar association. He was former postdoctoral research fellow at IBFD on selected issues regarding the UN Model, He has been a visiting pre and postdoctoral researcher at the Universities of Münster and Cologne (Germany) and the University of Padova (Italy), at IBFD and at the Max Planck Institut für Steuerrecht und Öffentliche Finanzen (München, Germany).
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 40 articles and contributions in Spanish, English and German. He has taught for more than 15 years at both the graduate and postgraduate levels in several Spanish universities and academic institutions. He also regularly lectures at LLM and PhD programmes in Brazil (IBDT), Colombia (Universidad Externado de Bogotá), Chile (UCVP Valparaíso) and Argentina (Universidad Torcuato di Tella, Buenos Aires). 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 the EATLP (of which he is also Deputy Member of the Academic Committee), the IFA and 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).