Miguel Hernández is a principal associate in the Tax practice area. He joined the firm’s Málaga Office in 2001 and was relocated to the Sevilla Office in 2006.
He has extensive experience in the field of international taxation, having being involved in advising Spanish companies in processes for their internationalization and foreign companies in processes to establish themselves in Spain, and in the provision of tax advisory services on an ongoing basis to multinationals. In this respect, particular mention should be made of his experience in the provision of ongoing tax advice to entities in the mining industry and in advising in processes for the restructuring of such entities.
He is a member of Garrigues’ International Taxation and Transfer Pricing service lines at national level.
He lectures on the master’s degree courses at Loyola Leadership School and Universidad de Cádiz.
Miguel Hernández is a member of the Sevilla Bar Association.
Degree in Law, Universidad de Córdoba.
Master’s Degree in Business Law, Centro de Estudios Garrigues.
Specific courses on the Interpretation and Application of Tax Treaties and Transfer Pricing, International Bureau for Fiscal Documentation-IBFD (Ámsterdam).
Ha has written several articles on the taxation of Spanish investments abroad and of foreign investments in Spain which have been published in newspapers and specialist journals.
He also contributed to the book “La reforma del Impuesto sobre las Personas Físicas. Comentarios a la Ley 35/2006 y al Real Decreto 439/2007” published by Thomson Aranzadi.