RC Law LLP

Counsel

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.

She commenced her legal career at Baker & 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.

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.

During her tenure at EY’s 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’s Base Erosion and Profit Shifting (BEPS) project.

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&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.

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.

English, Spanish, Italian, Catalan and German

J.D. equivalent, ESADE – Universitat Ramon Llull (1999) LL.M. in Law, ESADE – Universitat Ramon Llull (1999) LL.M. Taxation, Georgetown University (2005)