Javier Esain

Javier Esain

Associate
Baker & McKenzie LLP

Biography

Javier is a member of the International Tax Team of Baker McKenzie and the Madrid Bar Association since 2015.

He completed a master's degree in law with a focus on Tax at IE Law School in Spain and different executive-education specializations in International Tax at IE Law School and ESADE Business & Law School, both in Spain.

Practice Focus

His areas of expertise include international taxation (BEPS, tax treaties, digital economy, permanent establishments, royalties, etc.), taxation in Spain of non-Spanish tax residents, international tax planning, international mobility and conflicts of tax residence (Spanish tax audits).

Javier is particularly active in the taxation of data-driven and software-orientated companies within the current Digital Economy framework: OECD and EU proposals, unilateral tax measures such as Digital Services Taxes, among others.

Representative Legal Matters

  • Advised global data-driven and software-orientated companies on the eventual implementation of the Spanish Digital Service Tax and the OECD and EU proposals tabled within the current Digital Economy framework. Collaboration with the Spanish tax authorities has been also performed in this regard.

  • Advised major US data-driven companies on the restructuring of its European business, with a special focus on Spanish PE issues.

  • Advised a leading financial institution on the international tax planning of its new data-orientated project.

  • Advised a leading US company on the tax audit initiated in Spain regarding in-country promotional and marketing activities performed.

  • Advised a global pharmaceutical company on the Spanish tax implications of payments under a relevant Option and License Agreement.

  • Advised a US software-orientated company on the recovery of relevant withholdings taxes applied in Spain by its Spanish clients.

Professional Associations and Memberships

  • Madrid Bar Association

Admissions

  • Spain (2015)

Education

  • ESADE Law School (Degree International Tax Law) (2018)
  • IE Law School, Madrid (Specialization Degree International Tax Law) (2016)
  • IE Law School, Madrid (LLM Spanish Tax Law) (2015)

Languages

  • English
  • Spanish

Previous Offices

  • San Francisco
  • Palo Alto
  • Speaker, "Taxation of digital businesses," Workshop at client's Headquarters, June 2019

  • Speaker, "The new Spanish taxes: taxes on digital service and financial transactions," Annual Tax Event with clients, February 2019

  • Speaker, "Spanish Digital Service Tax," Internal tax training, December 2018