Javier Blázquez

Javier advises domestic and multinational clients on international tax planning, cross border reorganizations and the tax structuring of global operations. His practice covers the design of tax efficient international models, treaty based planning, permanent establishment assessments, withholding tax analysis and the tax implications of digital and IP driven revenue flows. He regularly supports clients during tax audits involving international elements and provides guidance on the application of OECD standards, global minimum tax rules and evolving digital tax initiatives, including digital services tax matters approached from a policy, operational and audit perspective.

In this context, he also advises on the indirect tax and VAT implications of international and digital business models, particularly in relation to cross border supplies of services, digital and electronically supplied services and platform based activities. His work includes extraterritorial VAT considerations and the interaction between international tax, digital services taxes and VAT, as well as emerging VAT issues linked to innovative structures involving blockchain and crypto related activities, especially from a structuring and compliance standpoint.

He works extensively with companies operating in sectors where international tax considerations are critical: digital platforms and e commerce, software, blockchain and payments, life sciences, retail and hospitality. Drawing on his Silicon Valley experience, Javier brings sector specific insight into the taxation of technology and data driven business models. His focus is on anticipating the tax risks associated with global expansion, ensuring compliance in multi jurisdictional environments and aligning tax strategy with long term business objectives.

• Javier leads global tax mandates for major digital and software platforms, acting as a central hub for complex international projects. Advises on Digital Services Tax (DST), VAT and indirect tax matters, including the tax treatment of digital products and services, data centre infrastructures and large scale, multi jurisdictional operating models. His experience includes leading EMEA and global reorganisations, Pillar Two impact analysis and implementation across a broad range of jurisdictions, multijurisdictional audit readiness projects, and the redesign of tax and transfer pricing structures.
  
  
• Has been continuously advising a global crypto asset exchange platform on the tax implications of its globally evolving business model, providing ongoing, high level strategic tax support. His work covers highly complex and novel tax issues arising from crypto asset activities, including DST, VAT and other indirect taxes, international expansion and the launch of new products across multiple markets. He advises the client on a global and coordinated basis and regularly supports interactions with tax authorities and policy makers in connection with emerging regulatory and policy developments affecting crypto asset businesses.
  
  
• He advises MNEs on high stakes tax audits and controversy matters in Spain, particularly in connection with TP, CIT, DST and VAT inspections affecting digital and advertising driven business models. His experience includes successfully defending clients before the Spanish Tax Authorities and the Spanish Courts on highly complex files.
  
  
• Advises leading global technology companies on large scale and transformative international tax reorganisations and post acquisition integration projects, particularly in the context of complex structures spanning Europe and the United States. His experience includes the analysis of direct and indirect tax implications arising from cross border transactions such as mergers, asset contributions, share deals and entity rationalisations, as well as the implementation of robust and scalable post integration operating models. He has also advised on the simplification and integration of business units, including operations linked to data centre and technology infrastructure activities, and regularly supports clients on tax M&A matters, acting as a trusted strategic advisor in connection with ongoing acquisition activity and group restructuring processes.
  
  
• Javier also advises a leading international fashion and luxury group on strategic tax reorganisations in Europe, acting as lead advisor on projects involving cross border structuring and financing models. His experience includes the design and implementation of recurrent and sustainable intragroup funding structures and the coordination of reorganisations affecting multiple European jurisdictions, with a strong focus on aligning tax and legal efficiency with the client’s operational and commercial business needs.

• Madrid Bar Association - Member

• Palo Alto
• San Francisco