I am Andrés Pérez Díaz, attorney at Pérez Díaz Abogados, and I want to share with you a professional experience I particularly value. I was invited by Universidad Austral —through its Tax Law Department and the ALUMNI Salamanca Argentina Chapter— to participate in the Advanced Course on Tax Law in the European Context, held in person at the Fundación General de la Universidad de Salamanca, Spain, from February 2 to 6, 2026.
One of the most prestigious universities in the world
The University of Salamanca, founded in 1218, is the oldest university in Spain and one of the first in Europe. Studying there alongside top-level professors and researchers is not just another credential for me — it is a concrete commitment to you. It means that when you entrust a matter to our firm, you are placing it in the hands of an attorney who takes ongoing education seriously and seeks the most current tools to resolve real problems.
Andrés Pérez Díaz receiving the diploma at Fundación General, Salamanca
The tax trends defining business today
Tax law has moved far beyond paperwork to become a dynamic field shaped by technology, international trade, and the digital economy. During this intensive week, working alongside European specialists, we addressed the issues setting the agenda:
- Artificial intelligence and taxation: how AI is transforming both tax planning and enforcement by administrations.
- Taxation of digital businesses: the tax treatment of income from influencers, YouTubers, and content creators — a grey area generating increasing disputes.
- Family business tax planning: keys to organizing assets and succession without tax surprises.
- Tax litigation: offshore holding companies, fiscal transparency, and the most frequent friction points with tax authorities.
- Electronic administration and the AEAT: information and assistance services now defining the digital relationship between taxpayers and the State.
- Sustainability and "green nudge": the role of taxation in sustainable tourism and environmental incentives.
These are precisely the issues faced today by those operating in international trade, customs, and the digital economy. Learning about them first-hand, in the European context where many of these trends originate, allows me to anticipate and translate them into concrete solutions for the local market.
Participants of the Advanced Tax Law Course, University of Salamanca 2026
Certificate ceremony at the Fundación General, University of Salamanca
The historic library of the Fundación General, University of Salamanca
What this means for you
Beyond the academic value, this experience carries one very clear purpose: staying current is not a luxury — it is part of the service. Tax rules change quickly, and the difference between good and poor advice often comes down to knowing where the system is heading before change catches up with us. Whether you are a digital entrepreneur, a family business, a content creator, or a firm with cross-border operations, my goal is to provide you with an updated perspective, international insight, and a firm grasp of your business reality.
Door of the Faculty of Law, University of Salamanca
Historic view of the University of Salamanca
Statue outside the University of Salamanca
About the author. Cristian Andrés Pérez Díaz —known professionally as Andrés Pérez Díaz— is an attorney and principal of Pérez Díaz Abogados, focusing on customs law / tax law, digital business taxation, and business advisory services.
