Reykjavík

Jón Elvar Guðmundsson hdl., LL.M.

Partner

Jon Elvar has advised clients on tax issues in numerous cross border and domestic transactions. Recently he has been the main Icelandic tax advisor to creditors in the restructuring of the three major failed Icelandic banks. He has also litigated some of the largest Icelandic tax disputes, such cases including a successful challenge to the internal revenue directorate´s decision to prohibit consolidated taxation between failed banks and their subsidiaries.


Experience
  • LOGOS Legal Services since 2006
  • Lög law office/Taxis law 2001-2004 and 2005-2006

Education
  • Leiden University, Holland, LL.M. with honors in International Taxation 2005
  • District Court Attorney 2002
  • Certified Stock Broker 2001
  • University of Iceland, cand.jur. 2001
Languages
  • English
Teaching
  • Lecturer at The University of Iceland, The University of Bifrost and The University of Reykjavik Faculty of Law
  • Seminars for the Icelandic Bar Association
  • Seminars for Continuing education, University of Iceland
  • Supervisor of various final master papers on tax law
Publications
  • Chapter on Icelandic cross border merger taxation in ECJ - Recent Developments on Direct Taxation 2013
  • Tax residence of individuals in Iceland, in Lögrétta, law students journal 2008
  • Chapter on Iceland in The EU and Third Countries: Direct Taxation, 2007
  • European Tax Law in the Relations with the EFTA Countries, InterTax, February 2006 (based on final LL.M. paper awarded the best paper of 2004-2005)
  • Methods for elimination of double taxation in Lögrétta, law students journal 2006
  • Author of the report of the Chamber of Commerce, Double Taxation, from 2005