María Gracia is a lawyer from Universidad San Francisco de Quito. She holds a Specialist Degree in Taxation from Universidad Andina Simón Bolívar, a Master’s in International Dispute Resolution from Queen Mary University of London, and an LL.M from Yale Law School as a Fulbright Scholar.

She is admitted to practice law in both Ecuador and the state of New York. Her practice focuses on private law and tax law. She has provided legal advice in both the private and public sectors. She also served as an advisor to the Vice President of the Constitutional Court of Ecuador. Currently, she is an Arbitral Secretary at the Arbitration and Mediation Center of Quito’s Chamber of Commerce.

In the academic field, María Gracia is a Professor at Universidad San Francisco de Quito, teaching private law and tax law. She is a doctoral candidate (J.S.D) at Yale Law School. Her doctoral research focuses on the doctrine of substance over form in tax matters and its relationship with due process. She is the author of over a dozen publications in the areas of tax law, private law, and dispute resolution, and she is a member of the Ecuadorian Institute of Tax Law.