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F. Alfredo García Prats

Born in Castellón, in 1966. Doctor in Law with Extraordinary Honors (1994) with his thesis on permanent establishments in international tax law. Professor of Financial and Tax Law at the University of Valencia (Spain) since 1997; Jean Monnet Chair on ‘EU Law and taxation’; visiting professor at the Universities of London, Harvard, Leiden, Leuven, Bergamo, Bocconi, Salamanca, and Toledo, Professor García Prats specializes in international tax law, EU tax law, and tax principles. Observer and Adviser of the Ad Hoc Group of Experts on International Cooperation in Tax Matters of the United Nations since 1995 and of the Fiscal Committee of the United Nations from 2005 till 2008, Senior Counsel at the IMF in 2008, member of the scientific committee of various tax and international tax journals.

Permanent Establishments

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