| Education | Universidad Nacional de Loja (Doctor of Laws, 2000); Centro Interamericano de Administraciones Tributarias CIAT, Panama (Diploma in Taxation, 2006); Universidad Oberta de Catalunya UOC, Barcelona, Spain (Master's Degree in Tax Laws and Procedures, 2008); Instituto de Estudios Fiscales IEF, Madrid, Spain (Course on Tax Institutions and Techniques, 2009) |