Andrea Laura Riccardi Sacchi is PhD Candidate at the University of Valencia, Spain. She is a Public Accountant graduated from Universidad de la República (Uruguay). She has completed a postgraduate degree in Business Administration and Management from Universidad Católica del Uruguay Dámaso Antonio Larrañaga and holds an MBA from the same institution. She has also obtained a diploma of specialization in Taxes from Universidad ORT Uruguay, and in Spain, a master degree in International Taxation from Universidad Internacional de La Rioja. Since 2012, she works at the Uruguayan Tax Authority, as tax advisor to the General Directorate. Previously, she was part of the Tax & Legal Services Department of PwC Uruguay (2003-2011) and was Content Manager at Thomson Reuters-La Ley Uruguay (2011-2012). She has been adjunct professor at Universidad ORT Uruguay, scholarship holder at Max Planck Institute for Tax Law and Public Finance and a consultant to the Inter-American Development Bank as well.