M MERCEDES FUSTER GOMEZ

M. Mercedes Fuster Gómez is an Associate Professor in the Department of Financial Law at the Faculty of Law, Universitat de València, Spain. Her academic work is centered on tax and financial law, with a strong emphasis on international and EU tax regulations, fiscal compliance, and transparency mechanisms.

Her research interests span Tax Law, International Tax Law, Fiscal Evasion and Avoidance, Automatic Exchange of Information, VAT Law, and Digital Services Taxation. She actively contributes to the academic discourse on the role of financial institutions in tax enforcement and the legal challenges of digital taxation.

Her recent publications (2021–2024) reflect a clear trend toward analyzing current international tax challenges, including the impact of FATCA, digital tax policies, and EU directives like DAC7. She frequently examines the intersection of banking regulations and tax enforcement, particularly in cross-border contexts.

She is a member of the DERMERFIN research group, which specializes in financial markets law, focusing on banking, securities, and insurance. Her work contributes to both academic and policy debates in economic and tax law.