Maria Amparo Grau Ruiz

Full Professor of Financial and Tax Law, Complutense University of Madrid Visiting Professor of Transnational Taxation, Northwestern University

Articles

3 articles available

Maria Amparo Grau Ruiz (Full Professor of Financial and Tax Law, Complutense University of Madrid Visiting Professor of Transnational Taxation, Northwestern University)

Better taxation and public expenditure

December 16, 2025

A new rhythm in international taxation when facing classic problemsIn recent years, the tax world is being shaken at an international level. Historically the negotiation and entry into force of…

Maria Amparo Grau Ruiz, Maria Amparo Grau Ruiz (Full Professor of Financial and Tax Law, Complutense University of Madrid Visiting Professor of Transnational Taxation, Northwestern University)

United Nations Tax Framework Convention: Terms of Reference for an Inclusive and Effective International Tax Cooperation? Critical Issues

September 6, 2024

The terms of reference (ToR) adopted by the Ad Hoc Committee[i] will be submitted to the UN General Assembly and voted during its 79thth session - taking place from 10 to 24 September 2024 in New…

Maria Amparo Grau Ruiz (Full Professor of Financial and Tax Law, Complutense University of Madrid Visiting Professor of Transnational Taxation, Northwestern University)

Taxing carbon offset credits

September 20, 2022

By María Amparo Grau Ruiz[1] Why taxation of carbon offset credits matters? A carbon offset is basically a removal or reduction in greenhouse gases (GHG) emissions, or an increase in carbon storage,…