David has written seventy professional articles on international banking and taxation, published in the Journal of International Taxation (New York), and International Financial Law Review (London), and he is on the Board of Advisers of both journals. Mr. Spencer’s particular interest is exchange of tax information, and related tax justice issues. He is a graduate of Harvard College and Harvard Law School, and he has a Master’s of Law in Taxation from the New York University Law School Program in Taxation. Mr. Spencer previously practiced law at a major Wall Street law firm, and at Citicorp/Citibank. He is a Senior Adviser of the Tax Justice Network.