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Biography

Martin is based in Taxand Philippines, where is a co-Managing Partner at Salvador Llanillo & Bernardo. Martin joined Taxand Philippines in July 2005. He specialises and actively handles tax advisory work, involving corporate transactions, estate planning, cross-border taxation, tax treaty availments, and e-commerce taxation.

Martin also represents clients before the BIR in relation to their assessment protests, administrative claims for refunds, and ruling requests and handles tax advocacy work involving disputed tax assessment and refunds.

Prior to Taxand Philippines, Martin worked as a director at SGV & Co., Tax Division, from 1999 to 2005, where he was involved in a broad range of tax advisory work covering various tax and corporate law issues.

He also worked with Quisumbing Torres Law Office (Associated with Baker and McKenzie) as an associate attorney where he was engaged in legal work encompassing both commercial law and taxation.

He is also a certified public accountant and worked as a tax auditor with SGV & Co.’s Tax Compliance Group from 1990 to 1992. He has completed two modules of the Executive Master of Business Administration Program at the Asian Institute of Management.

Martin obtained his Bachelor of Laws from the University of the Philippines. He was admitted to the Bar in 1998.

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