Daniel Armesto

Spain
International Tax, Tax Litigation

Daniel Armesto is based in Taxand Spain where he is a tax partner at Garrigues in Bilboa and leads the international practice in the Basque Country. Daniel has a well recognised reputation in international and EC tax law and practice. After 25 years of experience, he is able to provide a comprehensive approach to all tax and legal matters of international transactions, coordinating teams of lawyers specialised in all the relevant law fields in several jurisdictions. Recent key transactions include BOT projects for railroads in several countries, a joint venture for the development of thermosolar power plants in Spain, Abu Dhabi and the USA, acquisitions of Spanish manufacturing companies taking advantage of special Basque regulations, the acquisition of a large utility company in Brazil and the design and set up of structures for multinational groups, based on Basque holding companies.

Daniel is a regular lecturer at the University of the Basque Country, as well as in many seminars and conferences, and has published numerous articles for both the general press and specialised publications.  Most recently he published an article on the ECJ’s decision regarding the tax autonomy of the Basque Country (European Taxation, January 2009). He is a member of the Spanish bar and a board member of the Spanish branch of the IFA. He regularly cooperates with the Basque Tax Administration and the Basque Business Association (Confebask) advising in tax policy matters. Daniel represented Confebask before the ECJ, defending the tax autonomy of the Basque Country as compatible with EC Law. He is the only lawyer in the Basque Country that has been selected every year by Best Lawyers among the best Spanish Tax Lawyers since 2009.

Areas of Expertise

• Project Finance
• international transactions
• EC Tax Law

www.garrigues.com