Fernando Serrano Antón

Fernando Serrano Antón is a Professor at the Department of Financial and Tax Law of the Complutense University of Madrid. His expertise lies in EU tax law, international taxation, and fiscal policy. He has extensively contributed to academic discourse through over 100 journal articles, 20 books, and 10 directed theses. His work focuses on topics such as double taxation, tax compliance, EU fiscal directives (e.g., DAC 9, BEFIT), and the application of new technologies like AI and blockchain in tax administration.

Key areas of research include:

• European tax policy and harmonization efforts
• International tax treaty disputes and mutual agreement procedures
• Legal certainty in cross-border taxation
• Environmental taxation and digital transformation of tax systems

He has advised on landmark cases before the European Court of Justice (CJEU) and contributed to legislative reforms such as Spain's windfall profit tax and the VIDA Plan for VAT modernization. His publications span journals like Intertax, World Tax Journal, and Revista de Contabilidad y Tributación.

Recent work emphasizes AI-driven tax administration and blockchain applications in combating tax evasion. He has also coordinated major research projects on fiscal law, including editing the Fiscalidad Internacional series and co-authoring Fiscalidad de las Smart Cities.