Galya Ivanova Dusheva holds a PhD with international distinction from the University of Valencia, a degree in Economics, a Master's degree in Finance (University of Economics Varna, Bulgaria), and a Master's degree in Auditing and Accounting (URJC Madrid). She has been awarded the IBFD Advanced Professional Certificate in International Taxation. She is a former inspector at the Bulgarian National Revenue Agency and an economist and associate professor at the Department of Applied Economics at the University of Valencia, where she teaches Introduction to Taxation, Corporate Taxation, and International Taxation. She is a member of the Chair of Regional Taxation and the Public Economic Evaluation (EvalPub) research group. Her research focuses on international taxation, highlighting the following areas: tax residency, international double taxation agreements, and permanent establishment. She has participated as a speaker at international seminars and conferences in the Netherlands, Bulgaria, and Peru.