Jose Manuel Calderon
Jose Manuel Calderon

Jose Calderón

Consultant

Email

josemanuel.calderon_external@aoshearman.com

Phone

+34 917829989

Offices

Madrid

V-CARD
José Manuel Calderón is a leading expert on international and EU tax law.

His profound expertise encompasses cross-border corporate and individuals taxation, transfer pricing, the tax implications of the digital economy, and the global tax policy landscape shaped by the OECD/G20 BEPS 1.0 & 2.0 Initiatives.

As Academic and Strategic Counsel (Consultant), José Manuel brings a unique and invaluable perspective to A&O Shearman’s tax practice, combining unparalleled academic leadership with extensive high-level advisory experience. His strategic insights enrich the Firm’s approach to complex cross-border transactions, double tax treaties interpretation, and high-stakes tax controversies  and dispute resolution, ensuring our team remains at the absolute forefront of global tax developments.

A distinguished Professor of Tax Law at the University of A Coruña, he lectures on domestic, international, and EU tax law, as well as on emerging issues at the intersection of law, technology, and artificial intelligence. His academic career is complemented by significant practical experience, having served as Academic of Counsel to leading international law firms and as a strategic consultant to major multinational corporations in key sectors of the global economy, as well as for prominent international governmental organizations like the Interamerican Development Bank (IDB).

A globally recognized thought leader, Professor Calderón’s scholarly contributions have profoundly shaped contemporary tax law and policy. He is the author or co-author of 15 seminal books and over 50 influential articles published in the world’s most prestigious tax journals. His work provides definitive analysis on critical issues such as international double taxation, cooperative compliance, the protection of taxpayer rights, and the transformative impact of artificial intelligence on tax administration.

 

Expertise

Published Work

  • The International Double Taxation within the scope of the Tax Treaties and EC Law (“La Doble Imposición Internacional en los Convenios de Doble Imposición y en la Unión Europea”, Aranzadi, Madrid, 1997).
  • Double Taxation and the methods for its relief, McGraw-Hill, Madrid, 1997 (in Spanish).
  • Advance Pricing Agreements: A Global Analysis. (Is there a Safe Harbour for Multinational Enterprises Operating in a Global Economy?), Kluwer Law International, London, 1998, 167 págs., Foreword by Oliver Oldman y Richard Ainsworth, professors at the Harvard Law School.
  • Transfer Pricing and Corporate Income Taxation: analysis from an international and EC Law perspective, Tirant lo Blanc, Valencia, 2005 (in Spanish).
  • International Exchange of Information and the fight against tax fraud, CEF, Madrid, 2000 (In Spanish).
  • EU Non-Discrimination and Direct Taxation, EDERSA, Madrid, 2000, coauthored with Professor Martín Jiménez (In Spanish).
  • The taxpayer’s right to the confidentiality of tax information, Netbiblo, 2016 (in Spanish).
  • Taxation of Cross-border workers, Netbiblo, 2010, coauthored with Professor Alvarez (in Spanish).
  • The Transfer Pricing at the XXI century Cross-roads, Netbiblo, 2012, (book coauthored with Professor Martín Jiménez) (in Spanish).
  • Cooperative Tax Compliance and Good Tax Governance in the BEPS Era, Thomson-Reuters, Pamplona, 2016 (in Spanish).
  • Double Taxation Conventions and EC Tax Law in Spain, Ciss, Valencia, 2017, coauthored with Carmona, Martín Jiménez, and Trapé Viladomat (in Spanish)
  • European Tax Law, Ciss, Valencia, 2019, (book coauthored with Professor Martín Jiménez) (in Spanish).
  • Double Taxation Conventions: the impact resulting from the BEPS initiative, and its connection with the Spanish network of tax treaties, Ciss, Valencia, 2019, coauthored with Carmona, Martín Jiménez, and Trapé Viladomat (in Spanish).
  • Fundamentals of the domestic and international measures for double taxation relief, AEDAF, 2022, co-authored with Professor Quintas Seara).
  • Toolkit for the negotiation and application of double taxation conventions between developed and developing countries, Interamerican Development Bank (IDB) & Instituto de Estudios Fiscales (IEF-Ministerio de Hacienda España), 2024.
  • “Study of the Spanish Thin capitalisation in light of the non-discrimination principle: its compatibility with the Double Tax Treaties and with EC Law”, International Tax Review (Intertax), no. 8-9, 1996, pp.282-309.
  • “Amendments to the Spanish methods for the international economic double taxation avoidance and to the tax treatment of holding entities”, International Tax Review, no. 5, 1997, pp.190-200.
  • “Safe Harbor for Multinational Enterprises Operating in Spain: the new Spanish APA procedure”, Tax Notes International, October 1997, pp.1355-1361.
  • “Accounting, the Permanent Establishment and EC Law: the Futura Participations Case”, EC Tax Review, nº1, 1999, pp.24-39, (coauthored with Professor Caamaño).
  • “Spain: Interpretation of Tax Treaties”, European Taxation, October, 1999, (coauthored with Professor Piña), pp.376-386.
  • “Triangular cases, Tax Treaties and EC Law: the Saint-Gobain decision of the ECJ”, Bulletin for International Fiscal Documentation, vol.55, no. 6, 2001, pp.241-254 (coauthored with Professors Martín Jiménez y García Prats).
  • “Spanish Tax Courts Address Transfer Pricing Legislation”, Tax Notes International, vol 26, no. 1, 2002, pp.103-110.
  • Review of Spain’s Thin capitalization provisions”, Tax Notes International, vol 26, no. 5, 2002, pp.633-645.
  • “The taxpayer’s right to set the Mutual Agreement Procedure in motion: the Spanish tax courts’ approach”, Intertax, vol.29, no. 11, 2001, pp.362-366.
  • “Tax Planning in Spain: the Comparable Tax Debate”, Tax Notes International, vol.27, nº10, 2002, pp.1219-1226, coauthored with Professor Martín Jiménez).
  • “European Transfer Pricing Trends at the Crossroads: Caught between Globalization, Tax Competition, and EC Law”, Intertax, vol.33, nº3, 2005, pp.103-116.
  • “Spain’s Anti-abuse Approach and ECJ Jurisprudence”, Tax Notes International, Vol.39, nº11, 2005, pp.1031-1044.
  • “The OECD Transfer Pricing Guidelines as a Source of Tax Law: Is Globalization reaching the Tax Law?”, Intertax, vol.35, no. 1, 2007, pp.4-29.
  • “Administrative Cooperation –Exchange of Information in the Context of the Common Consolidated Corporate Tax Base” (co-authored with Professor Martín Jiménez), in AA.VV. Common Consolidated Tax Base, Eds.Lang/Pistone/Schuch/Staringer, Linde, Vienna, 2008, pp.889-923.
  • The Columbus Container Services Case and its Consequences: a Lost opportunity to shed light on the non-discrimination principle”, Intertax, vol.37, no. 4, 2009, pp.222-232, coauthored with Professor Baez Moreno.
  • “Exit taxes and EC Law in the light of the Spanish domestic legislation”, Studi Tributari Europei, nº1, 2009, (http://ste.seast.org), coauthored with Professor Martin Jiménez.
  • “Tax Implications of Group Interest Box Regimes: International and European Perspectives”, Tax Notes International, vol.57, no. 2, 2010, pp.161-169.
  • “The ECJ Jurisprudence on Statutes of Limitations in Tax Matters and the Discrimination at the Level of Legal Security”, Intertax, vol.40, no.4, 2012, pp.254 y ss. (coauthored with assistant Professor Quintas Seara).
  • International Fiscal Association (IFA), Cahiers de Droit Fiscal International, vol.97a, Enterprise Services, Spain. IFA Branch Report, Kluwer, Deventer, 2012, pp.619-638.
  • “The Taxpayer´s Right of Defense in Cross-Border Exchange of Information Procedures”, Bulletin for International Taxation, September 2014, pp.498-507.
  • “Transfer Pricing Disputes, Abusive Tax Schemes and the Protection of the European Convention on Human Rights against Oppressive Tax Actions: The Yukos Case”, Bulletin for International Fiscal Documentation, no. 6, 2013.
  • “The concept of Aggressive Tax Planning Launched by the OECD and the EU Commission in the BEPS Era: Redefining the Border between Legitimate and Illegitimate Tax Planning”, Intertax, vol.44, 2016, no. 3.
  • “The Spanish Transfer Pricing Regime and the OECD/G20 Base Erosion and Profit Shifting Project”, Bulletin for International Taxation, 2016, vol.70, no. 8.
  • “Transfer Pricing Rules and the European Commercial Motives Test”, Tax Notes International (USA), September 24, 2018, pp.1325 y ss.
  • “The OECD International Compliance Assurance Programme: Just a New Multilateral and Cooperative Model of Tax Control for Multinational Enterprises?”, Bulletin for International Taxation, no. 12, 2018.
  • “The EU´s Coordinated Approach to Transfer Pricing Controls”, Tax Notes International, vol.94, no. 1, April 2019, pp.61-68.
  • “Taxpayer Protection within the Exchange of Information procedure between State tax Administrations”, Intertax, vol.28, no. 12, 2000, pp.462-475.
  • “Corporate Tax Governance 2.0: The Role of Tax Control Frameworks Following the OECD/G20 Base Erosion and Profit Shifting Project”, Bulletin for International Taxation, vol.74, nº3, March 2020.
  • Spanish Supreme Court Rejects the Application of Beneficial Owner concept not provided in a tax treaty”, Tax Notes International, vol.100, December 14, 2020, pp.1439-1442.
  • The Complex situation of intermediary holding companies in the EU after the CJEU landmark decisions on the Danish cases”, UNIO-EU Law Journal, vol.6, no. 1, January 2020, pp.68-78.
  • Fighting Tax Fraud through Artificial Intelligence Tools: Will the Fundamental Rights of Taxpayers Survive the Digital Transformation of Tax Administrations, European Taxation, June 2020, pp.235-238.
  • “Lexel: Not All Base-Erosion Measures are `EU Proof´, CJEU says”, Tax Notes International, vol.101, no. 11, March 15, 2021, pp.1413-1417.
  • “Lessons on Intragroup Transactions from Spain’s Epson Ruling”, Tax Notes International, vol.102, June 7, 2021, pp.1337-1342.
  • The OECD´s Plan to Modernize the Global Corporate Income Tax Framework”, Tax Notes International, vol.103, September 13, 2021, pp.1461 et seq.
  • “The EU Cooperative Compliance Programme for Large Multinational Enterprises: A Promising Mechanism for Tax Certainty in the Uncertain Tax World following the OECD/G20 Base Erosion and Profit Shifting Initiative?”, Bulletin for International Taxation, vol.76, no. 12, 2022.
  • “Spanish Transfer Pricing Trademark Case Hints at New Post-BEPS Audit Approach”, Tax Notes International, vol.110, no. 19, May 8, 2023, pp.711-717.
  • “Perspectives and Future Prospects of the Arm´s Length Principle at EU Level Considering the Proposed European Transfer Pricing DIrective (Part One)”, Bulletin for International Taxation, 2025, vol.79, nº5
  • “Perspectives and Future Prospects of the Arm´s Length Principle at EU Level Considering the Proposed European Transfer Pricing DIrective (Part Two)”, Bulletin for International Taxation, 2025, vol.79, nº6/7.
 

Leadership Positions And Professional Affiliations

  • Independent Expert Member, EU Arbitration Convention Advisory Commission (2005 onwards)
  • Independent Expert, nominated by Spain, for EU Directive 2017/1852 on tax dispute resolution (2021-2026)
  • Member, Academic Committee of the European Association of Tax Law Professors (EATLP) (2019-2023)
  • Member, Group of Experts in International Taxation and Transfer Pricing of the Spanish Association of Tax Advisers (AEDAF)
  • Member, International Fiscal Association (IFA)
 

Qualifications

Admissions

Visiting Scholar, International Tax Program, Harvard Law School

PhD, Taxation, University of A Coruña

Visiting Researcher, International Bureau of Fiscal Documentation (IBFD), Amsterdam

Master on Studies and Institutions of the European Union

JD (Graduate in Law), University of A Coruña
 
Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.