Isabelle Richelle Graulich is Professor at HEC – Business School of the University of Liège, Co-Chair of the Tax Institute ULiège. She is also a Member of the Brussels Bar, chairing its Tax Law Committee. She is a member of the CFE Fiscal Committee, of the CFE ECJ Task Force and member of the IFA WIN Committee. Wolfgang Schön is Director of the Department of Business and Tax Law at the Max Planck Institute for Tax Law and Public Finance in Munich and Honorary Professor at Munich University. He is a Member of the BoT of the IBFD and an International Research Fellow at the Oxford University Centre for Business Taxation. He was Chairman of the Board of EATLP and the Vice-Chair of the Permanent Scientific Committee of IFA. Wolfgang Schön has been a visiting professor at Tilburg University, Vienna University of Business and Economics, NYU, Columbia University, University of Pennsylvania, UBC, the Universities of Antwerp and Liège and Bocconi University (Milan). Edoardo Traversa is Full Professor of Tax Law and European Law at the Faculty of Law and Criminology - of which he currently serves as a Dean - and at the School of European Studies at the Université Catholique de Louvain (UCLouvain). He is/has been a visiting professor at KU Leuven, Vienna University of Business and Economics, University of Luxembourg, University of Milan and University of Oxford. He is/has been a member of various advisory committees for EU and Belgian institutions, namely EU Platform for Good Tax Governance, EU VAT Expert Group and Belgian High Council of Finance. He also practices law at the Brussels Bar (Of Counsel, Arteo).