Javier Esaín

Javier focuses on advising multinational groups on international tax matters, with particular experience in international tax planning, multijurisdictional projects, foreign investments and divestments, permanent establishments, cross‑border reorganizations, M&A transactions and post‑acquisition integration projects. His practice involves the design and implementation of complex international tax structures, coordinating tax analyses across multiple jurisdictions and supporting clients in navigating the tax implications of international business models.

As a member of Baker McKenzie’s Global Reorganizations Practice Group, Javier regularly participates in large‑scale reorganization projects that require alignment between corporate, operational and tax considerations across different markets.

In addition, Javier advises high‑net‑worth individuals on international tax matters, including international tax planning, cross‑border wealth and holding structures, foreign investments and divestments, and international mobility, providing tailored solutions for globally mobile individuals and families with international asset footprints.

Javier works with clients across a wide range of industries and sectors, including technology, healthcare and life sciences, energy & infrastructure, and consumer goods & retail.

• Advised on multiple refund claims before the Spanish Tax Authorities regarding software licensing, securing approx. EUR 13 million in successful Non-Resident Income Tax refunds to date.
• Advised on a multi jurisdictional reorganization aimed at simplifying the group structure following a prior acquisition of a Germany based specialty pharmaceuticals group.
• Advised on Digital Services Tax implications in Spain for a new cloud gaming offering and a related distribution agreement with an EU based gaming platform.
• Advised on Digital Services Tax implications in Spain for a voice assistant service expansion and a distribution partnership with a global cruise operator.
• Advised a major US financial institution on the Spanish aspects of the post acquisition integration of a large payments and credit card business following a USD 35.3 billion transaction.
• Advised on the carve out of a cosmetics and make up business within a global luxury group (highly confidential, multi practice involvement).
• Advised on the reorganization of an EMEA structure in the sports apparel sector, assessing options to convert the existing framework into a branch structure (tax, corporate and employment aspects included).
• Advised on the potential migration of a group holding entity from BVI to Spain, providing preliminary tax and corporate structuring guidance (process currently on hold).
• Advised on the Spanish tax implications relating to the transfer of a business line held through a Spanish subsidiary, including direct and indirect tax considerations.
• Advised on the Spanish tax implications of a German law demerger involving the transfer of shares in a Spanish subsidiary (net equity approx. EUR 2.5 million).
• Advised on a strategic permanent establishment (PE) assessment in Spain, evaluating VAT and corporate tax exposure across multiple business units and entities.
• Advised on the Spanish tax implications of a multi jurisdictional refinancing involving data centre infrastructure in Europe within a joint venture backed by a sovereign wealth fund.
• Advised on the integration of two Spanish entities within a global technology group, involving international tax planning, a share transfer and a subsequent merger linked to a prior group acquisition.

• Madrid Bar Association

• San Francisco
• Palo Alto