Manuel Tirard is Associate Professor of Public Law at both the University of Paris Nanterre and the University of New-Caledonia, where he specialises in Public Finance and Tax Law in a comparative perspective. He obtained his PhD summa cum laude in 2009 from the University Panthéon-Assas Paris 2. Manuel has previously worked as a lawyer in Business and Labour Law in Marseille. He obtained a Master of Law (Paris 2 Panthéon-Assas, 2005) and a Master in Business Law and Taxation (Aix-en-Provence, 2001).