Dr. Sarah J. Rausi graduated as Doctor of Laws from the Faculty of Laws, University of Malta in 2009. Admitted to the bar in 2010, she has practised in various areas and received exposure to diverse sectors of the law. She has successfully completed all study-units for the Masters in Financial Services and has also obtained the Malta Institute of Taxation Diploma in Taxation. In 2011 she joined ‘Fenech and Fenech Advocates’ with her main areas of practice being tax and other related matters including corporate tax, indirect tax, personal tax, international tax planning and tax litigation, as well as financial services. She has written a number of articles on the direct and indirect taxation topics which have been published in international journals as well as local journals and newspapers. In the professional field she is subscribed as a member with the Malta Chamber of Advocates, the Malta Institute of Taxation and the Institute of Financial Services Practitioners.