 I'm a researcher at the University of Exeter and my work is at the intersection between public finance and development. The reason why I chose this field is because no sustainable development is possible without sufficient resources. I think the biggest challenges that tax administrators face in less industrialised economies in general are related to enforcement and data management. One way of dealing with these things is really to partner with researchers and through these partnerships they could gain more in terms of data management as well as in terms of research techniques in order to get insight from all these data and in order to have better research led policies being implemented. What really interested me in this workshop was looking at these new concepts of profit shifting which was not initially in my areas of interest and with what I learned. I'm not aware of what it is and how it is measured and where the gaps really are in terms of research.