Fabien Liégeois, Ph.D., LL.M. (Chicago Law School) is an attorney within CMS von Erlach Poncet SA. He is also a certified tax expert. He completed a legal traineeship in the tax department of Lenz & Staehelin. He is admitted to the Geneva Bar (2nd best of his class) and to the New York Bar. Fabien Liégeois has authored several publications and won the OREF prize in 2010 for his contribution on banking secrecy and exchange of information in tax matters. The Swiss National Fund for Scientific Research granted him a full fellowship to pursue his study as a Visiting Researcher at the University of California, Berkeley, School of Law. His Ph.D thesis, entitled “The Availability of Income”, focuses on the concept of income and the time value of money.