Marina Serrat is Assistant Professor at the Law Faculty of Maastricht University. She obtained her PhD in Law and Political Science at the University of Barcelona (2017), where she was Research and Teaching Assistant (2014-17) during the completion of the PhD programme. Afterwards, she became external Lecturer at the University of Barcelona and Abat Oliba CEU University meanwhile working as a Tax Lawyer for Becerra Advocats a Law firm based in Barcelona, before joining Maastricht University (2017-19). She is Member of the board of the Internet Society (Spanish Chapter) and member of IFA and WIN-IFA Spain. Her research lines are focused on IT Technology and robotics applied on Taxation, Transparency and Exchange of Information, Taxpayer’s Rights and Data Protection.