PhD (Faculty of Law, University of Valencia, Spain), tax advisor to the Dirección General Impositiva (General Directorate of Taxation) within the Uruguayan Ministerio de Economίa y Finanzas (Ministry of Economic and Finance), Professor at the Catholic University of Uruguay, Secretary and member of the Board of Directors at the Uruguayan Fiscal Studies Institute (Uruguayan IFA branch), and external consultant at the Inter-American Development Bank.