{"id":14984,"date":"2025-09-09T08:31:35","date_gmt":"2025-09-09T08:31:35","guid":{"rendered":"https:\/\/rclawus.com\/?page_id=14984"},"modified":"2026-01-30T09:16:24","modified_gmt":"2026-01-30T09:16:24","slug":"maria-martinez","status":"publish","type":"page","link":"https:\/\/rclawus.com\/maria-martinez\/","title":{"rendered":"Mar\u00eda Mart\u00ednez"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-mbghf-a1300dafde361c5bbb5726ec786de6ad main_color avia-section-large avia-no-border-styling  avia-builder-el-0  avia-builder-el-no-sibling  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-14984'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-d3dmf-9cb71c7911c5a2d1a36c5e545662dc48\">\n.flex_column.av-d3dmf-9cb71c7911c5a2d1a36c5e545662dc48{\nwidth:66%;\nborder-width:1px;\nborder-color:#e1e1e1;\nborder-style:solid;\nborder-radius:20px 20px 20px 20px;\npadding:20px 20px 20px 20px;\nbackground-color:#ffffff;\n}\n<\/style>\n<div  id=\"our-history\"  class='flex_column av-d3dmf-9cb71c7911c5a2d1a36c5e545662dc48 av_two_third  avia-builder-el-1  el_before_av_one_third  avia-builder-el-first  first flex_column_div av-animated-generic bottom-to-top  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4f4n-7cd72f4b7fb11e24ba84c30a08d346f3\">\n#top .av_textblock_section.av-4f4n-7cd72f4b7fb11e24ba84c30a08d346f3 .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-4f4n-7cd72f4b7fb11e24ba84c30a08d346f3 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: justify;\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"wp-image-14985 size-medium alignleft\" src=\"https:\/\/i0.wp.com\/rclawus.com\/wp-content\/uploads\/2025\/09\/Maria-Martinez.jpeg?resize=300%2C240&#038;ssl=1\" alt=\"\" width=\"300\" height=\"240\" srcset=\"https:\/\/i0.wp.com\/rclawus.com\/wp-content\/uploads\/2025\/09\/Maria-Martinez.jpeg?resize=300%2C240&amp;ssl=1 300w, https:\/\/i0.wp.com\/rclawus.com\/wp-content\/uploads\/2025\/09\/Maria-Martinez.jpeg?resize=1030%2C823&amp;ssl=1 1030w, https:\/\/i0.wp.com\/rclawus.com\/wp-content\/uploads\/2025\/09\/Maria-Martinez.jpeg?resize=768%2C613&amp;ssl=1 768w, https:\/\/i0.wp.com\/rclawus.com\/wp-content\/uploads\/2025\/09\/Maria-Martinez.jpeg?resize=1536%2C1227&amp;ssl=1 1536w, https:\/\/i0.wp.com\/rclawus.com\/wp-content\/uploads\/2025\/09\/Maria-Martinez.jpeg?resize=2048%2C1636&amp;ssl=1 2048w, https:\/\/i0.wp.com\/rclawus.com\/wp-content\/uploads\/2025\/09\/Maria-Martinez.jpeg?resize=1500%2C1198&amp;ssl=1 1500w, https:\/\/i0.wp.com\/rclawus.com\/wp-content\/uploads\/2025\/09\/Maria-Martinez.jpeg?resize=705%2C563&amp;ssl=1 705w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<h2>Mar\u00eda Mart\u00ednez<\/h2>\n<p class=\"et_pb_member_position\">Counsel<\/p>\n<div>\n<p>Barcelona<br \/>\nEmail: <a href=\"mailto:maria.martinez@rclawus.com\" target=\"_blank\" rel=\"noopener noreferrer\">maria.martinez@rclawus.com<\/a><\/p>\n<\/div>\n<div><\/div>\n<div><\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ly7ipc38-074cd6f70eb8c5b8b863b4a9470e87e6\">\n#top .hr.hr-invisible.av-ly7ipc38-074cd6f70eb8c5b8b863b4a9470e87e6{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-ly7ipc38-074cd6f70eb8c5b8b863b4a9470e87e6 hr-invisible  avia-builder-el-3  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ly7iozka-de5ad1db7ca9d1871fd12df58a19d688 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Maria Martinez serves as Counsel in the International Tax team at RC Law. She is admitted to practice law in both New York and Spain, and brings a wealth of experience from her work as an international tax attorney in both the private and public sectors.<\/p>\n<p>Ms. Martinez earned her law degree (J.D. equivalent) from ESADE \u2013 Universitat Ramon Llull in Barcelona. She commenced her legal career at Baker &amp; McKenzie before relocating to Washington, DC, where she received an LL.M. in Taxation with honors from Georgetown University in 2005. Following her graduate studies, Ms. Martinez continued her professional trajectory in the United States with EY, in its Washington, DC, Northern Virginia, and New York City offices. While at EY, she provided strategic counsel to clients in the retail, pharmaceutical, and technology sectors on U.S. federal tax issues involving cross-border structuring and operations.<\/p>\n<p>Ms. Martinez also advised on core international tax matters related to inbound investments for corporations and flow-through entities, including choice of entity, Subpart F, withholding tax, FIRPTA, and FATCA compliance. After the enactment of the Tax Cuts and Jobs Act (TCJA), she guided clients on the implications of new provisions such as the Base Erosion Anti-abuse Tax (BEAT), Foreign Derived Intangible Income (FDII), Global Intangible Low-Taxed Income (GILTI), the Section 163(j) interest limitation, and foreign tax credits.<\/p>\n<p>During her tenure at EY\u2019s National Tax Office, Ms. Martinez monitored, advised, and represented clients before the administration on significant legislative initiatives, including multiple rounds of U.S. tax reform culminating in the TCJA of 2017, as well as key developments in the OECD\u2019s Base Erosion and Profit Shifting (BEPS) project.<\/p>\n<p>Recognized for her expertise in international tax, Ms. Martinez was subsequently recruited by the Treaty and Transfer Pricing Operations division within the Large Business and International (LB&amp;I) office of the Internal Revenue Service (IRS), where she led a team responsible for interpreting and applying U.S. international tax policy in the context of tax treaties.<\/p>\n<p>In her current practice, Ms. Martinez advises both domestic and international clients on structuring global operations and managing foreign assets for inbound and outbound investments. She also offers strategic counsel on navigating international tax treaties and the implications of tax policy developments.<\/p>\n<p>Beyond her legal practice, Ms. Martinez is an active contributor to technical publications and professional organizations in the international tax field. She is fluent in English, Spanish, and Italian.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4job54-15cda59a839f50236a3621a3607bc9ab\">\n#top .hr.hr-invisible.av-4job54-15cda59a839f50236a3621a3607bc9ab{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-4job54-15cda59a839f50236a3621a3607bc9ab hr-invisible  avia-builder-el-5  el_after_av_textblock  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1oj1b-7470377070c0ffdd971bdba9183ecff2\">\n.flex_column.av-1oj1b-7470377070c0ffdd971bdba9183ecff2{\nwidth:32%;\nmargin-left:2%;\nborder-width:1px;\nborder-color:#e1e1e1;\nborder-style:solid;\nborder-radius:20px 20px 20px 20px;\npadding:20px 20px 20px 20px;\nbackground-color:#ffffff;\n}\n<\/style>\n<div  id=\"our-philosophy\"  class='flex_column av-1oj1b-7470377070c0ffdd971bdba9183ecff2 av_one_third  avia-builder-el-6  el_after_av_two_third  avia-builder-el-last  flex_column_div av-animated-generic bottom-to-top  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lxjomoil-06776c3de9fdc3b386e0a6a815414178\">\n#top .togglecontainer.av-lxjomoil-06776c3de9fdc3b386e0a6a815414178 p.toggler{\ncolor:#f9f9f9;\nbackground-color:rgba(44,53,61,0.79);\nborder-color:#ec7e08;\n}\n#top .togglecontainer.av-lxjomoil-06776c3de9fdc3b386e0a6a815414178 p.toggler .toggle_icon{\ncolor:#ec7e08;\nborder-color:#ec7e08;\n}\n#top .togglecontainer.av-lxjomoil-06776c3de9fdc3b386e0a6a815414178 p.toggler .toggle_icon > span{\ncolor:#ec7e08;\nborder-color:#ec7e08;\n}\n#top .togglecontainer.av-lxjomoil-06776c3de9fdc3b386e0a6a815414178 .toggle_wrap .toggle_content{\ncolor:#f9f9f9;\nbackground-color:rgba(44,53,61,0.79);\nborder-color:#ec7e08;\n}\n<\/style>\n<div  class='togglecontainer av-lxjomoil-06776c3de9fdc3b386e0a6a815414178 av-minimal-toggle  avia-builder-el-7  avia-builder-el-no-sibling  toggle_close_all' >\n<section class='av_toggle_section av-lxjoku3a-1-4-6954abc4e4e7feda65dfa2763abf3c25'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-1' class='toggler   av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-1'>Education<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-1' class='toggle_wrap  '  ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><ul>\n<li>J.D. equivalent, ESADE \u2013 Universitat Ramon Llull (1999)<\/li>\n<li>LL.M. in Law, ESADE \u2013 Universitat Ramon Llull (1999)<\/li>\n<li>LL.M. Taxation, Georgetown University (2005)<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lxjoku3a-1-2-03684922f9fea1653eeb339e69e16931'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-2' class='toggler   av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-2'>Languages<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-2' class='toggle_wrap  '  ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><ul>\n<li>English<\/li>\n<li>Spanish<\/li>\n<li>Italian<\/li>\n<li>Catalan<\/li>\n<li>German<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lxjoku3a-1-1-9e981c2dbc012711dcff7f7271c32d66'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-3' class='toggler   av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-3'>Bar Admissions<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-3' class='toggle_wrap  '  ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><ul>\n<li>New York<\/li>\n<li>Spain<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-mfchzpq6-960790db4395f6e43be22f514e2bf0ee'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-4' class='toggler   av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-4'>Publications<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-4' class='toggle_wrap  '  ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><ul>\n<li>Contributor to \u201cCurrent Status of Legislation Relating to U.S. International Tax Rules\u201d, Tax Management International Journal, 2017<\/li>\n<li>Certain U.S. Tax Treaty Implications of Brexit, Practical Tax Strategies, Vol. 97, No. 3, Sept. 2016;<\/li>\n<li>Contributed to Chipping Away at the Permanent Establishment Concept, Barbara M. Angus, Tax Management International Journal, Vol. 42, No. 5 May 10, 2013.<\/li>\n<li>Creditability of the Mexican \u201cImpuesto Empresarial a Tasa \u00danica\u201d, International Tax Journal, CCH, November &#8211; December 2008<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/section>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"nf_dc_page":"","footnotes":""},"class_list":["post-14984","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/rclawus.com\/wp-json\/wp\/v2\/pages\/14984","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rclawus.com\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/rclawus.com\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/rclawus.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/rclawus.com\/wp-json\/wp\/v2\/comments?post=14984"}],"version-history":[{"count":4,"href":"https:\/\/rclawus.com\/wp-json\/wp\/v2\/pages\/14984\/revisions"}],"predecessor-version":[{"id":15210,"href":"https:\/\/rclawus.com\/wp-json\/wp\/v2\/pages\/14984\/revisions\/15210"}],"wp:attachment":[{"href":"https:\/\/rclawus.com\/wp-json\/wp\/v2\/media?parent=14984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}