Literature review and legal research

Patricio Masbernat Muñoz is a lawyer. He holds a Master's and PhD in Law. He is a Professor at the School of Law, Faculty of Law, Universidad Santo Tomás, Chile. This article contributes to the Jean Monnet e-Ride Module, Ethics and Research Integrity in the Digital Age (2024-2027). It also contributes to the INTACT project - Innovation in Truffle Cultivation, Preservation, Processing and Wild Truffle Resources Management. "This project has received funding from the European Union's Horizon 2020 research and innovation programme under the Marie Skłodowska-Curie grant agreement Nº 101007623". His email address is pmasbernat@santotomas.cl. ORCID: https://orcid.org/0000-0001-7137-9474.

Eva Andrés-Aucejo is a professor of Financial and Tax Law at the University of Barcelona. She holds a degree and a PhD in Law and a degree in Economics and Business. She is Director of the Review of International and European Economic Law and Director of the Education and Law Review. She is a researcher and consultant for the World Bank's Global Forum on Law, Justice and Development (HCBM). She is an observer for the United Nations Committee of Experts on International Tax Cooperation Matters (2019-2024). She is an accredited observer for the second session of the United Nations Ad Hoc Tax Committee to draft the terms of reference for a UN framework convention on international tax cooperation. Her email address is eandres@ub.edu. ORCID: https://orcid.org/0000-0001-5688-1482.

Gloria Ramos Fuentes is a lawyer and holds a Master's and Doctorate in Law from the Autonomous University of Chile. She is a researcher at the INTACT Project and a professor of law at the Autonomous University of Chile (Santiago, Chile). Her email address is gloria.ramos1@cloud.uautonoma.cl ORCID: https://orcid.org/0000-0002-8697-2649