Marcel E. Roche

Marcel is a DPhil in Law student at the University of Oxford. His research focuses on international tax competition and taxation of trust income. He examines the issue of how common and civil law jurisdictions design their tax rules over trusts to understand whether a common logic to taxing them exists among these different legal families.

Marcel works at the Tax Department of Baker McKenzie’s Madrid office and previously in the Caracas office. He also worked as a legal counsel to the Public Finances and Tax Policy Committees of Venezuela’s Parliament where he focused on tax reform. Prior to moving to Europe, Marcel taught civil law at Universidad Católica Andrés Bello, Caracas, Venezuela.

Marcel obtained his Master of Science in Taxation from the University of Oxford (James Bullock Scholar) and his Bachelor of Laws from Universidad Católica Andrés Bello (Hons.).