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  • Registered with the Luxembourg Bar
  • RCS Luxembourg: B221320
  • VAT Identification Number: LU29986423



Borja Martinez is an Associate with over 4 years of experience in international tax and transfer pricing advisory.

Prior to joining TS&P, Borja worked as an associate in the transfer pricing department at KPMG Madrid. Borja has been involved in a wide variety of projects ranging from the design of complex transfer pricing policies, international tax planning, Value Chain Analysis for different industries like automotive, retail, EPC and banking, to the development of financial structures and the corresponding performance of economic analyses to determine and test the arm’s length remuneration.

In addition, he has participated in tax audit procedures including APA procedures with the Spanish tax Administration.

Borja holds a Bachelor in Law, Universidad Pontificia Comillas (ICADE E-3), Madrid (2013), a Bachelor in Business Administration, Universidad Pontificia Comillas (ICADE E-3), Madrid (2014) and accomplished an international exchange program at Tulane University in the Freeman School of Business (New Orleans, USA). Additionally, he is currently preparing the international certification in finance CFA.