Juan Manuel is a PhD Candidate at the University of Amsterdam and works as academic coordinator of the ACTL's research project ‘Designing the tax system for a cashless, platform-based and technology-driven society’ (CPT project). He specializes in international taxation and, particularly, in the intersection between tax law, digital businesses and disrupting technologies (e.g. artificial intelligence, blockchain, etc.). His research focuses on what should be the role of online platforms in fighting tax fraud. In particular, it looks at the tax reporting, due diligence, and collection obligations imposed on platforms in relation to their sellers for both VAT and income tax purposes.

Juan Manuel received a bachelor’s degree in law (summa cum laude) from Universidad Nacional de Tucumán (Argentina), a Master’s Degree in Tax Law from Universidad Austral (Argentina) and an LL.M in Taxation, with a certificate in International Taxation from Georgetown University Law Center (United States). He is also a former Fulbright and IFA Latam Scholar.