Sesma Moreno, Jaime

Department: Derecho


Law degree from the Pontifical University of Comillas (ICADE). He holds a Master's Degree in Taxation / Tax Consultancy from the Center for Financial Studies of Madrid and a Diploma (Master Degree) in Legal Practice from ICADE. He is an expert in international taxation, corporate restructuring, M & A and taxation of new digital businesses. His professional career has been developed by advising large multinationals on tax matters, first as an external advisor in the firms "Sánchez-Oliván, LópezFando, Caramés Nieto" and PriceWaterhouseCoopers, and later, since 2004, as BBVA's corporate tax advisor, where currently exercises in tax governance and tax policies matters. Since 2011 he has been a professor in undergraduate and postgraduate courses in different tax content subjects. Author of several articles, his main current research interest area is the tax government of large companies and the new forms of relationship between the Tax Administration and multinationals.


PhD student Universidad Rey Juan Carlos. 

Máster in Taxation. Centro de Estudios Financieros. Madrid

 Máster in Law practice. ICADE. Universidad Pontifica Comillas. Madrid

Degree in Law. ICADE. Universidad Pontifica Comillas. Madrid

Research Interests

Tax government of large companies.

International Taxation

New forms of relationship between tax administration and taxpayers

Taxation of new digital businesses


Since 2004. BBVA – Corporate Tax Advisor

PriceWaterhouseCoopers – Associate Tax Advisor.

Sánchez-Oliván, López-Fando, Caramés Nieto – Tax Advisor.

Associate Professor CUNEF (undergraduate and post-graduate teaching) Previously: Associate Professor. Innovation Center of Law (ICADE)

Publications in Scientific Journals

– La nueva reforma fiscal española ¿coadyuvante en la lucha contra la pobreza? coord.. Alvarez Vélez, Maª Isabel (Dir.) y Pérez, J.L. (Dir.), Aranzadi-Thomson Reuters, Cizur Menor, December 2015

– Propuesta de Modificación al Convenio para Evitar la Doble Imposición entre España y México. Coauthor. Foro Tributario Latam. Casa de América. june 2014

– La gestión de la incertidumbre tributaria en el seno de las grandes empresas como medida de prevención en la aplicación de la normativa fiscal. In "Las medidas preventivas de conflictos jurídicos en contextos económicos inestables", coord. Abel Lluc, Xavier. Editorial Bosh. 2014



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