Xavier Oberson is a professor of Swiss and international tax law at the University of Geneva (Switzerland) since 1994. He also practices as an attorney-at-law as a member of the Geneva bar since 1987, and as a partner of Oberson Abels SA in Geneva (Switzerland). He is active in various associations, expert committees and foundations. In this context, he regularly drafts legal opinions, collaborates on various tax reforms and takes part in Parliament sessions. He has published numerous books and articles in the field of tax, notably: «Taxing Robots: Helping the Economy to Adapt to the Use of Artificial Intelligence» Edward Elgar Publishing, 2019; «International Exchange of Information in Tax Matters. Towards Global Transparency», Edward Elgar Publishing, 2015; «Droit fiscal suisse», 5th ed., Helbing & Lichtenhahn Verlag, 2021; «Précis de droit fiscal international», 9th ed., Stämpfli Editions, 2022; and, as a co-author, «Switzerland in international tax law», 4th ed., IBFD Publications, 2011.Alara Efsun Yazicioglu began her career in the field of tax law in 2009 at the University of Geneva (Switzerland) as a research and teaching assistant working with Prof. Xavier Oberson. She is an assistant professor of Turkish and international tax law at Kadir Has University (Türkiye) since 2018, where she also acts as the head of the financial law section. She is an attorney-at-law, member of Istanbul Bar Association, since 2017. She has numerous publications in the field of tax law, including: «Social Media and Tax Law» Routledge, 2023; «International Taxation Law in Sports Events», Routledge, 2021; «Pink Tax and The Law, Discriminating Against Women Consumers», Routledge, 2018; and, as a co-author, «Droit fiscal suisse et international, Recueil de cas pratiques», 3rd ed., Helbing & Lichtenhahn Verlag, 2022.