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PROF. PATRICI /O MASBERNAT, PH.D./LL.D., LL.M., LL.B.

Professor of Law , School of Law, Universidad Santo Tomás, Chile

Professor at Universidad Autónoma de Chile, School of Law

Lecturer at Faculdade Brasileira de Tributação, Brasil

Corporate Lawyer & Legal Consultant (practitioner)

MAIN LINES OF RESEARCH

Tax & Economic Law International & Comparative Perspectives.
Tax Law (General Theory; Tax & Constitution; International Taxation; taxpayers rights)
Economic Regulations (General Theory; Regulation & Constitution; Financial and Investment).
Taxation and regulation of natural resources worldwide, and their annexed issues: Human Rights; Environment; Sustainable Development; etc.
BBNJ (regulation of the exploitation of marine biological resources)
Mining in the Area (seabed mining)
Science & Law; Medicine & Law; Biology & Law; Chemistry & Law.
Legal Education

SCIENTIFIC RESEARCH TEAMS

1. Red Nacional e Internacional de Pedagogía Jurídica National and International Network of Legal Pedagogy (Lider, Dra. M.F Elgueta, Universidad de Chile).

2. Observatory on the Protection of Taxpayers’ Rights (OPTR), IBFD - Prof. Dr. Pasquale Pistone and Prof. Dr. Philip Baker, Directors of the IBFD-OPTR

3. Red internacional de docentes de Derecho Administrativo y Negocios - Internacionales International network of professors of Administrative Law and International Business

4. Programa de Investigación. Derecho Público. Universidad Santo Tomás.

RESEARCH OUTPUTS

Google Scholar- P. Masbernat

SSRN - P. Masbernat

Research Gate - P. Masbernat

DIALNET - P. Masbernat

ADVANCE SAGE PrePrints

OSF Preprints

CURRENT RESEARCH PROJECTS 2024-2027

ORCID Id.: https://orcid.org/0000-0002-5521-0975

1.- 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). Universita Degli Studi di Peruggia (leader). https://cordis.europa.eu/project/id/101007623 The website of this project is https://intactproject.eu/

2. - Assessment of the current development of international and national regulations on human rights and transnational corporations. Universidad Autonoma de Chile VIP

3.- Ethics and Research Integrity in the Digital Era (CO-R) Módulo Jean Monnet (2024-2027), CodeNumber 101175756. Universidad Autonoma de Chile - Universita Degli Studi di Peruggia (leaders).

4. "Taxation, health and sport. Financial and Tax Law as a tool to protect and promote healthy lifestyles" Ministerio de Ciencia, Innovación y Universidades. Universidad de Sevilla (leader). 2025-2029.

RELEVANTS PUBLICATIONS 2025

Tributacion y Constitucion. Perspectiva Comparada

2025

Tariffs and non-tariff measures on multinational corporations linked to compliance with human rights standards

La revisión de literatura y las investigaciones en derecho.

Revista Pedagogía Universitaria y Didáctica del Derecho

Revista Derecho & Educacion

La integridad científica en la formación universitaria en el contexto de la inteligencia artificial.

Patricio Masbernat,
Isabel Cornejo-Plaza
Roberto Cippitani

RELEVANTS PUBLICATIONS 2023

RIEEL, Europe. 1/2023 Volumen about Taxation in the Constitutions

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.

Education & Law Review Nº.27 (2023): Sistemas tributarios constitucionales comparados, estado social y derechos humanos

INTERNATIONAL COLLECTIVE BOOKS 2019-2024

"La buena administración sobre los procedimientos de aplicación de los tributos" M. Luchena & M Sanchez Coords. Tirant Lo Blanch, Valencia, Spain. 2023.

Energy Efficiency in Developing CountriesPolicies and Programmes. ROUTLEDGE. Edited By Suzana Tavares da Silva, Gabriela Prata Dias, 2020, USA

La atención a la juventud en el sistema tributario. Medidas fiscales de apoyo directo o indirecto al colectivo joven. Antonio M. Cubero Truyo, Director, Tirant Lo Blach, España, 2024

Problematiche comuni e aspetti sanzionatori. Curatori Alfano Roberta, Amatucci Fabrizio; Giapichelli, 2022. Italy

Protección del medio ambiente. Fiscalidad y otras medidas del derecho al desarrollo, Coords, A Cubero Truyo & P. Masbernat, Thomson Reuters Aranzadi, 2019, Spain