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PROF. PATRICI MASBERNAT, PH.D./LL.D., LL.M., LL.B.
From the original old German, Mazberht; the old French transition, Mazbert; until the Occitane current shape, Masbernat
Full Professor of Law & Researcher (Tax & Economic Law)
School of Law, Universidad Santo Tomás, Chile
Professor at Universidad Autónoma de Chile, School of Law
Lecturer at Faculdade Brasileira de Tributação, Brasil
Lecturer at Universidad de Concepción, Chile, School of Law
Corporate Lawyer & Legal Consultant (practitioner)
MAIN LINES OF RESEARCH
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Tax & Economic Law International & Comparative Perspectives.
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Comparative Fundamentals of Tax Law (General Theory; Tax & Constitution; International Taxation)
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Comparative Fundamentals of Economic Regulations (General Theory; Regulation & Constitution; Financial and Investment).
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Taxation and regulation of natural resources worldwide, and their annexed issues: Human Rights; Environment; Sustainable Development; etc.
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BBNJ (regulation of the exploitation of marine biological resources) & Mining in the Area (seabed mining)
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International Law about certain topics (see publications).
RESEARCH OUTPUTS
CURRENT RESEARCH PROJECTS 2024-2027
ORCID Id.: https://orcid.org/0000-0002-5521-0975
- INTACT INnovation in Truffle cultivation, preservAtion, proCessing and wild truffle resources managemenT. European Scientific project 101007623 - MSCA-RISE - Marie Skłodowska-Curie Research and Innovation Staff Exchange (RISE). Unión Europea/ Consiglio Nazionale Delle Ricerche. (2022-2025). https://cordis.europa.eu/project/id/101007623
The website of this project is https://intactproject.eu/
- Assessment of the current development of international and national regulations on human rights and transnational corporations. Universidad Autonoma de Chile VIP
- Ethics and Research Integrity in the Digital Era (CO-R) Jean Monnet Chair (2024-2027), CodeNumber 101175756
RELEVANTS PUBLICATIONS 2023
RIEEL, Europe. 1/2023 Volumen about Taxation in the Constitutions
"La buena administración sobre los procedimientos de aplicación de los tributos" M. Luchena & M Sanchez Coords. Tirant Lo Blanch, Valencia, Spain. 2023.
Education & Law Review Nº.27 (2023): Sistemas tributarios constitucionales comparados, estado social y derechos humanos
Promotion of inclusive and effective tax cooperation at the United Nations TAX REPORT 2023. The universal institutionalization of International Tax Cooperation under United Nations orbit in the new architectural design of a Global Tax Legal Order inspired by International Tax Cooperation, human rights and global tax governance.
INTERNATIONAL COLLECTIVE BOOKS 2019-2023
Energy Efficiency in Developing CountriesPolicies and Programmes. ROUTLEDGE. Edited By Suzana Tavares da Silva, Gabriela Prata Dias, 2020, USA
Protección del medio ambiente. Fiscalidad y otras medidas del derecho al desarrollo, Coords, A Cubero Truyo & P. Masbernat, Thomson Reuters Aranzadi, 2019, Spain
Problematiche comuni e aspetti sanzionatori. Curatori Alfano Roberta, Amatucci Fabrizio; Giapichelli, 2022. Italy
INTERNATIONAL COLLECTIVE BOOKS 2012-2014
Society of Legal Scholars, 114th Annual Conference
27th – 30th June 2023, Oxford Brookes University
"Taxation And Gender Equality: Comparative Law Study".
Eva Andres, Patricio Masbernat
4:15-6:00am Wednesday, 28 June, 2023, Stream 3 (Chile GMT)
UPCOMING EVENTS

PARTNERS
Professor Dra. Bonita Meyersfeld - https://www.bonitameyersfeld.com/
