Jón Elvar Guðmundsson
Attorney at Law, Partner - Reykjavík
Supreme Court Attorney Jón Elvar Guðmundsson holds an LL.M. degree in International tax law from Leiden University. His main areas of expertise are tax law, financial restructuring, corporate law and corporate consulting. Jón Elvar has presented numerous cases before the tax authorities and all three levels of courts. He has lectured at the University of Iceland, Faculty of Law, Reykjavik University, Faculty of Law and Bifröst University and supervised numerous master’s theses at said universities in addition to giving courses at the Icelandic Bar association. In recent years Jón Elvar has taught parts of two advanced international tax courses at the University of Iceland, mainly on thin capitalization, transfer pricing, CFC, cross border financing and tax planning post BEPS. Jón Elvar joined LOGOS in 2006 and became a partner in 2008.
- LOGOS Legal Services, 2006-
- Lög law office/Taxis law 2005-2006
- Lög law office/Taxis law 2001-2004
- Supreme Court Attorney, 2018
- Leiden University, LL.M. with honours in International Tax Law, 2005
- District Court Attorney, 2002
- Certified Stockbroker, 2001
- University of Iceland, cand. jur., 2001
- The taxation of fictional income, a chapter in the book. Afmælisrit Jón Steinar Gunnlaugsson sjötugur 27. September 2017
- Chapter on Icelandic cross border merger taxation in ECJ – Recent Developments on Direct Taxation 2013 “The Icelandic Case: E-14/13”
- Tax residence of individuals in Iceland, in Lögrétta, law students journal 2008
- Chapter on Iceland in the EU and Third Countries: Direct Taxation, 2007
- Methods for elimination of double taxation in Lögrétta, law students journal 2006
- 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)
- Author of the report of the Icelandic Chamber of Commerce, Double Taxation, from 2005
- The Legal 500 on tax"Jón Elvar Guðmundsson has a deep understanding of the tax code whilst being pragmatic and knowledgeable of the corporate environment."
