Roberto Bernales is a Senior Research Associate in the European Team and Research Manager of the IBFD Knowledge Centre. He holds a PhD in Tax Law from the University of the Basque Country, Spain, and an Advanced LLM in International Tax Law from the University of Leiden, the Netherlands. Dr Bernales is a member of the Spanish Bar and, from 2004 until 2013, was a tax adviser and legal counsel for the Iberdrola Group (one of the world’s foremost electric utilities companies and Spain’s number one energy group), representing the group’s companies before the tax administration, tribunals and the Supreme Court.
Dr Bernales is also a lecturer at the University of Deusto, Spain, where he teaches Tax Law at the School of Law, and International Tax Law. He has also taught International Tax Law for the Basque government as part of the Erasmus Mundi European Master in Transnational Trade Law and Finance at the universities of Deusto, Tilburg and Strasbourg, and the Institute for Law and Finance in Frankfurt, as well as on the international LLM programmes of the Vrije Universiteit Amsterdam and the University of Essex, the United Kingdom, and in-house transfer pricing courses for the tax authorities of Rwanda.