Lecturers

Mikel Amuriza Fernández

Graduate in Actuary and Financial Sciences by the  University of the Basque Country(UPV-EHU). He has been a civil servant of the Government of Biscay since 2004 and has worked for different tax departments. Before that, he was working as an accounting auditor for private companies for two years.

He is a tax inspector since 2013 and is working in the International Tax Unit of the Government of Biscay.

Sofía Arana Landín

  • Director of International Projects, University of the Basque Country (UPV/EHU).
  • Tenured position as a Professor at the University of the Basque Country, Faculty of Law, Department of Public Law.
  • Ph. D in International Tax law, with the thesis “The Tax Treatment of International Transfer Pricing” (1999) defended at the Faculty of Law, University of the Basque Country.
  • Masters Degree in Law (1993)
  • Masters Degree in English Philology (1991)
  • Accredited by the University of the Basque Country to lecture in Spanish, English, and French.
  • Director of the Journal REVES (Social Economy Journal) 2008-2017.
  • Judge for the City Council’s Economic and Administrative Collegiate Court since its creation in 2005.
  • Different honorary positions: visiting professor at the University of Liège (Belgium); visiting professor at the University of Talca (Chile) and at the City University of New York (USA).
  • European Commission’s TAIEX independent experts’ program for the correct application of EU law.
  • Author of different publications (edited volumes and articles) and lectures, conferences and academic presentations.

Roberto Bernales Soriano

Professor at the University of Deusto, where he obtained his degree in law (with the specialization in Economic Law), and Ph.D. from the University of the Basque Country. He is also Adv LLM in International Taxation (University of Leiden), and qualified Specialist in Business Law from the Polytechnic University of Madrid. He followed postgraduate courses in American Law (Universities of Columbia and Amsterdam), English Legal Methods (University of Cambridge), and in the Program of Instruction for Lawyers and the Program on Negotiation (University of Harvard).

He has been Senior Research Associate at the International Bureau of Tax Documentation (IBFD) in Amsterdam, Client Research Manager and Research Manager of its Knowledge Center, as well as legal tax advisor of the IBERDROLA Multinational Group. He has taught numerous postgraduate courses on international taxation at the Universities of Deusto, Basque Country, Essex, Free University of Amsterdam, the Graduate School of Law in Riga (Latvia) and the International Tax Academy of the IBFD, and is the author of numerous publications on international taxation. He currently combines his teaching and research academic activity with his professional activity as an advisor and consultant in international and national tax matters.

Aitziber Etxebarria

Ms. Etxebarria holds two bachelor´s degrees, one in Economics by the National Distance Education University (UNED), and the other one in Pharmacy by the University of the Basque Country (UPV-EHU). She has been a civil servant of the Government of Bizkaia since 2003. She has worked as a tax expert for eleven years, specialized in personal income tax. Because of that, she has taught several courses related to this field. Currently, she works as a senior technician in tax collection and has been helping with the new regulations of the tax collection of the Government of Bizkaia.

Gemma Martínez

Ms. Martínez holds a Masters degree in Law with a postgraduate in taxation. She is a civil servant in the Government of Bizkaia by examination (1991). She has been the Head of the Tax Policy Unit of the Foral Treasury in the Government of Bizkaia since 1999. She is in charge of the tax reforms legislative projects to be proposed to the General Assemblies. She gives taxation expertise support to the Tax Coordination Body of Euskadi and is a representative of the Basque Institutions in the D–5 Working Group on the Code of Conduct and on the CCCTB, dependent on ECOFIN. She collaborates as a professor with the University of Deusto and the Chamber of Commerce of Bilbao in post-graduate programs and with the University of the Basque Country as a lecturer in seminars on tax issues. She is an active writer in several magazines dealing with fiscal and European Law matters (European Taxation, Aranzadi, and Fitax). She is a member of the board of Ad Concordiam Association for the Promotion and Difussion of the Economic Agreement. In 2013, she was the winner of the Leizaola Award with a research on Tax Harmonization and the Basque legislative powers. In 2018, she has won the Francisco Javier Landaburu Universitas award with a collective research on multilevel tax governance and the Basque Country.

Mikel Erkoreka

Researcher and Manager of the Basque Center for fiscal federalism studies. Lecturer in the Faculties of Law and Economy and Business of the UPV/EHU.

Degree in History from the University of Deusto (2011), a degree in Economics from the UPV/EHU (2017) and Doctor in History from the UPV/EHU (2017) financed by the pre-doctoral research program of the Basque Government. European Political Economy and Finance custom programme from the London School of Economics and Political Science (2017) financed by the Deputation of Biscay. He made a four-month (2016) pre-doctoral research stay at the University of Lausanne (Switzerland) to study the Swiss federal system.

He mainly develops his research activity in the areas of public finances, with emphasis on works relating to the Basque Economic Agreement, fiscal federalism and international taxation.

Juan Jose Ibarretxe

President of the Basque Country from 1999 to 2009. Previously he was Vice-President of the Government, President (of the Basque state) of Araba and Mayor of his home town, Laudio.

He holds a Ph.D. Degree in Economics and six Honoris Causa Ph.D. degrees. Dr. Ibarretxe is considered a worldwide expert on comprehensive models of sustainable human development. President Ibarretxe currently chairs the Agirre Lehendakaria Center for Social and Political Studies, a Columbia University (AC4 – The Earth Institute), George Mason University and University of the Basque Country partnership to share internationally the Basque case of socio-economic transformation.

Dr. Ibarretxe is widely recognized as one of the first Basque scholars to write extensively on models for sustainable human development. He is the author of more than ten scholarly works as well as numerous articles in Basque, Spanish, and English on the Basque case as a case study for sustainable human development. His most known books are The Basque Case: A Comprehensive Model for Sustainable Human Development (Georges Mason University, 2012), The Basque Experience: Constructing Sustainable Human Development (CBS Press, University of Nevada, Reno, 2011) and, The Future Is Ours (CBS Press, University of Nevada, Reno, 2015).

Nieves Pereda

Bachelor Degree in Economic  Sciences and Bachelor Degree in Information Sciences (Journalism), both in the University of the Basque Country.

Postgraduate in Statistics and Operational Research and Master in Public Finance in the University of the Basque Country

Civil servant from 1979 to 1982 in the Basque Government and since 1982 in the Diputacion Foral de Bizkaia (Government of Bizkaia), where she has exercised various functions: Tax Technician, Head of Internal Audit, Head of Public Income Control, Budget Service Manager and Deputy Director of Tax Collection since 1995.

She has taught different courses on tax collection in professional organizations and at the University of Deusto in the Master in Business Law.

She has participated in the drafting of tax regulations: General Statutory Tax of Bizkaia and other tax collection regulations.