Senior Research Associate and Scientific Coordinator of the Observatory for the Protection of Taxpayers' Rights, International Bureau of Fiscal Documentation (IBFD), Amsterdam, The Netherlands. Associate Professor and former Chair of "Public Finance", Universidad Central de Venezuela. Professor of "Taxation and Human Rights", Universidad Monteávila. Former Lecturer, Advanced Master’s in International Taxation, IBFD-Universiteit van Amsterdam, The Netherlands; and Visiting professor at Strathmore University, Kenya; University of Cape Town, South Africa; and Universidad Iberoamericana, Mexico. Alternate representative for Panama to the Board of Directors of the Latin American Institute of Tax Law (ILADT), Member of the Panamanian Association of Financial and Tax Law (APADEFT), Ordinary Academic and Member of the National Board of Directors of the Mexican Academy of Tax Law (AMDF).