Galya Ivanova Dusheva has a degree in Economics, a Master's in Finance (University of Economics Varna, Bulgaria) and a Master's in Auditing and Higher Accounting (URJC Madrid). She has been awarded the IBFD Advanced Professional Certificate in International Taxation. Former inspector of the Bulgarian National Revenue Agency, Economist and Associate Professor at the Department of Applied Economics at the University of Valencia where she teaches the subjects Introduction to Taxation, Business Taxation and International Taxation. She is a doctoral student at the Institute of International Economy and Tourism of the University of Valencia and a member of the Autonomous Tax Chair and the Public Economic Evaluation research group (EvalPub). Her research area focuses on International Taxation, highlighting the following lines: tax residence, international double taxation conventions, permanent establishment. She has participated as a speaker in international seminars and conferences in the Netherlands, Bulgaria and Peru.