María Gracia Naranjo Ponce



María Gracia is a lawyer who graduated from Universidad San Francisco de Quito. She holds a Superior Specialization 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 focuses her practice on private law and tax law, providing advice in both private and public sectors. María Gracia served as an advisor to the vice president of the Constitutional Court of Ecuador. She also has experience in personal data protection and has advised dozens of companies in implementing Ecuadorian regulations.

In the academic field, María Gracia is a Professor at Universidad San Francisco de Quito in the areas of private law and tax law. She is a J.S.D. (Doctor of the Science of Law) candidate 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.