He has worked at the University of Valencia, at the European Commission’s Anti-Fraud Office in Brussels, and the Legal Department of the International Monetary Fund’s Financial Integrity Group, and most recently at the Inter-American Development Bank, both in Washington, D.C. He currently works at the Fiscal Department of Uría Menéndez Abogados, S.L.P in Barcelona (Spain). He may be contacted at alberto.gil@uria.com. Contributions include chapter 1: Background and Current Status of FATCA, chapter 15: Framework of Intergovernmental Agreements, chapter 18: The OECD Role in Exchange of Information: the Trace Project, FATCA, and Beyond, and chapter 28: Exchange of Tax Information and the Impact of FATCA for Spain.