Ramón Mullerat, is a self-practitioner based in Barcelona, Spain, advising multinational companies and individuals on international and Spanish tax and legal matters. He has over 30 years of experience in international tax and legal affairs. Ramón joined PricewaterhouseCoopers New York in 1992 and became partner of the US firm in 2000. As a US tax partner, he was seconded to PricewaterhouseCoopers Madrid in 2000 where he set up and became the partner in charge of PwC Spain's International Tax Structuring Group and PwC Europe's Latin American Business Center. Ramón was a partner of PwC Spain from 2007 until 2021, He is now Of Counsel of the firm. In 2019 Ramón was appointed PwC's Deputy Global Tax Policy Leader until 2021.
Ramón is a co-author of Tax Management Portfolio™ Business Operations in Venezuela (1st, 2nd and 3rd editions) and Business Operations in Chile (1st and 2nd editions). Ramón is also a co-author of the Spanish chapter of Tax Management Portfolio Transfer Pricing: Rules and Practice in Selected Countries. He is also a frequent contributor of articles to international tax magazines and is a professor in international tax law in the Universidad Internacional de La Rioja.
Education:
I.T.P., Harvard Law School (1992)
LL.M., International Law, Notre Dame School of Law (1989)
Certificate in European Law, College of Europe in Bruge (1988)
LL.B., University of London, Faculty of Law (1988)
Tax Management Portfolios™
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Business Operations in Venezuela (Portfolio 993)
This Portfolio discusses the significant features of Venezuelan income tax law as applied to foreign investors conducting business activities in Venezuela.
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Business Operations in Chile (Portfolio 7060)
This Portfolio discusses the significant features of Chilean tax law applying to foreign investors conducting business in Chile, either directly or through some form of presence in Chile.
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Transfer Pricing: Rules and Practice in Selected Countries (Q-S) (Portfolio 6970)
This Portfolio presents the rules and practice related to transfer pricing in Singapore, Spain, Sweden, and Switzerland.
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Business Operations in Spain (Portfolio 7360)
The Portfolio contains information designed to enable U.S. and other foreign investors to understand the commercial and tax law likely to be of concern to them when conducting their operations in Spain.