Prof. Dr. Santiago Ibáñez Marsilla is a full time professor of tax law at the University of Valencia (Spain). He lectures on the topic “Customs debt” at the MCA.
Prof. Ibáñez has been Visiting Professor at Harvard University, Catholieke Universiteit Leuven, Università degli Studi di Siena, International Bureau of Fiscal Documentation and the University of Florida. He has taught in several European and American countries and has been the leader in two R+D projects on the tax implications of the internationalization of companies. In 2008 he was awarded the IDEA Prize by the Fundación Ciudad de las Artes y las Ciencias (a foundation of the Regional Government of Valencia) in recognition for his outstanding research in customs law.
He is founding member of the Academia Internacional de Derecho Aduanero (International Academy of Customs Law), contact person at the University of Valencia of the International Network of Customs Universities (INCU), and member of the European Association of Tax Law Professors (EATLP).
He is an expert on customs valuation and, more broadly, in customs duties. He has published a number of books and articles on this topic, both in Spanish and international journals. An interesting feature in his research work has been to establish a clear connection between the law that governs customs duties and the rest of the tax system.