Attiya Waris is a Professor of Fiscal Law at the Faculty of Law, University of Nairobi in Kenya, and serves as a UN Independent Expert on Foreign Debt. She holds a PhD in Tax Law and Development from Lancaster University, UK, and two Master of Laws degrees: one in Human Rights and Democratisation in Africa from the University of Pretoria, and another in Business and Commercial Law from the University of London. She also holds an Undergraduate Law degree from the University of Nairobi.