Jose Andres Rozas is Associate Professor of Financial and Tax Law at the University of Barcelona, Spain. He holds a PhD from the Complutense University of Madrid. He has spent several research stays in the USA (Harvard, Boston College), Italy (Naples, Palermo), United Kingdom (Oxford) and The Netherlands (IBFD). His main research topics are environmental and energy taxation, inheritance tax, and taxpayers bill of rights, always from an international comparative point of view. From 2014 he is researching and publishing on cooperative compliance’s tax policies.