(Ph.D EUI Florence, Italy, 1997; LL.M, University of Wisconsin, 1995; Law Degree University of Cádiz, 1992) is Professor of Tax Law and Director of the master of Tax Law at the University of Cadiz, Spain. He specializes in international taxation and EU tax law, has authored or co-authored several books and more than sixty articles in Spanish and English, some of them published all over the world and translated into other languages, is a frequent speaker at conferences in Spain and abroad and visiting professor in other Spanish and foreign universities. He is a member of the European Union Joint-Transfer Pricing Forum in representation of the EATLP (the EUJTPF assists and advises the European Commission on transfer pricing tax matters).