Full Professor Alfredo García, member of the UN Group of Experts on wealth tax

The Subcommittee was set up in October 2021 with the aim of studying, informing and proposing guidelines on the taxation of wealth and solidarity. This group of specialists analyses the advantages and disadvantages of the different forms of wealth taxation and their interaction with other taxes, especially capital taxation. They also identify and study criteria for the design of fiscal policy, informing and making proposals in accordance with the needs of the Committee of Experts.

On the other hand, their mission is to ensure that their work reflects the realities and needs of developing countries, taking into account their specific circumstances and their stage of capacity development. In addition, they carry out guideline projects on the topics approved by the Committee of Experts during their sessions, with the aim of approving and publishing specific guidelines at various stages of the current committee.

Given the importance that wealth taxation may acquire in the 21^st century, the subcommittee is currently drafting a model of wealth taxation adapted to the diverse realities of different jurisdictions.

The group is chaired by José Troya, member of the UN Committee of Experts. The other members, in addition to F. Alfredo García Prats, are: Muhammada Ashfaq Ahmed, Amina Ado, Ana Cebrerio Gómez, Abdul Muheet Chowdhary, Rasmi Ranjan Das, Pablo Ferreri, Luis María Méndez, Marelene Patricia Nembhard-Parker, Belema Obuoforibo, Sarah Perret, Carlos Protto, Aart Reolofsen, Eric Zolt, Bob Michel, Eduardo Gabriel de Goes Vieira Ferreira Fogata and Nowsherwan Khan.

Francisco Alfredo García Prats is Full Professor of Financial and Tax Law and holds the Jean Monnet Chair for EU Fiscal Law and Governance at the Faculty of Law of the Universitat de València. He is also the Director of the postgraduate course in International Taxation at the same university and the Head of the Research Group on International, Constitutional and Comparative Tax Studies (ETICCs). On top of that, he is the principal investigator of the PROMETEO Project 2021-041 XXITAX.

He has been a visiting scholar at the International Tax Program and grantee of the Real Colegio Complutense at Harvard University, as well as a Visiting Professor and Research Fellow at the University of London (IALS and Queen Mary), Harvard University (International Tax Program), Leiden, Bergamo, Leuven, Georgetown and Turin. Alfredo García has taught undergraduate, postgraduate and doctoral courses at various Spanish and foreign universities: Pantheon-Sorbonne, Vienna, Boconni, Thomas Jefferson School of Law, Bergamo, Alcalá, Salamanca, Santiago, Complutense, Castilla La Mancha, Turin, San Marcos and São Paulo.

Among the initiatives he has participated in is the UN Committee of Experts on International Cooperation in Tax Matters – as Observer since 1995, and as consultant in 2003. In 2008, he worked as a senior consultant at the Legal Department of the International Monetary Fund. In the private sector, his collaboration with the law firm Montero-Aramburu S.L. as an external consultant on international tax matters, corporate taxation and transfer pricing is noteworthy. Furthermore, he is a member of the European Fiscal Confederation's EU Task Force.

He has published over 20 books and chapters, and 100 papers in prestigious national and international journals.