Joint PhD. Candidate at Ghent and Antwerp University, Belgium. Liesa is part of the research group Law & Technology, the Human Rights Centre and PIXLES (Privacy, Information Exchange, Law Enforcement and Surveillance), all established at the Faculty of Law and Criminology at Ghent University. At Antwerp University, she is a researcher of Digitax, the Centre of Excellence researching the challenges and opportunities that digitalisation brings for tax.