GALYA IVANOVA DUSHEVA
PDI-Associat/Da Universitari/A
Knowledge area: APPLIED ECONOMICS
Department: Applied Economics
Biography
Galya Ivanova Dusheva holds a PhD with International Distinction from the University of Valencia. She earned a Bachelor’s degree in Economics and a Master’s in Finance from the University of Economics in Varna (Bulgaria), as well as a Master’s in Advanced Auditing and Accounting from Rey Juan Carlos University (Madrid). She has also been awarded the IBFD Advanced Professional Certificate in International Taxation.
Previously, she served as an inspector at the National Revenue Agency of Bulgaria. She is currently an economist, tax advisor, and partner at Ivanova Tax and Law. In addition, she works as an Associate Professor in the Department of Applied Economics at the University of Valencia, where she teaches International Taxation, Corporate Taxation, and Introduction to Taxation.
She is a member of the Chair in Regional Taxation of the University of Valencia and of the Public Economic Evaluation Research Group (EvalPub). Her research focuses on International Taxation, with particular emphasis on tax residence, double taxation treaties, and permanent establishment. She has participated as a speaker in seminars and international conferences in several countries.
Academic training
Journal Publications
Previous Tasks
Inspectora de la Agencia Nacional de Ingresos Bulgaria. Agencia Nacional de Ingresos Bulgaria, Sector Inspecciones Tributarias. 01/04/1997 - 01/11/2003.
Economista COEV, Asesora Fiscal, Experta contable. Ivanova Tax and Law, SL. 01/04/2009.
Activity interests
The figure of permanent establishment in the international indirect taxation. . . (10/2019).
La residencia fiscal de personas físicas. . . (15/03/2022).
Residencia y ciudadanía de las personas físicas: reflexiones sobre los puntos de conexión fiscal. . . (13/05/2024 - 05/05/2025).
Participations in Conferences
Ivanova Dusheva, Galya (2020). The figure of permanent establishment in the international indirect taxation. (Paper). IBDT / DEF-USP / IBFD SEMINAR OF RESEARCHERS IN INTERNATIONAL TAXATION . Amsterdam . NETHERLANDS
Ivanova Dusheva, Galya (2021). Reformas Tributarias en Contexto de Crisis, Tributación Verde y Salida de Capitales. (Roundtable discussion). I Conservatorio Tributario Internacional: Reformas Tributarias en Contexto de Crisis, Tributación Verde y Salida de Capitales . Arequipa . PERU
Ivanova Dusheva, Galya (2021). Accounting and Fiscal Aspects of the Depreciation of Goodwill in Spain. (Paper). 13th International Scientific Conference 'Investments in the Future ´2021' 2021 . Varna . BULGARIA
Ivanova Dusheva, Galya (2023). Tax residency status: the difference between nationality and citizenship. (Paper). 14th International Scientific Conference 'Investments in the Future ´2023' ISSN 1314-3719 . Varna . BULGARIA
Ivanova Dusheva, Galya (2024). Residence and citizenship of individuals: reflections on the fiscal connection points. (Paper). IBDT / DEF-USP / IBFD SEMINAR OF RESEARCHERS IN INTERNATIONAL TAXATION . Amsterdam . NETHERLANDS
Galya Ivanova Dusheva (2024). Controversies in the Accreditation of Tax Residence: Connection with Special Partial Taxation Regimes. (Paper). International congress 'Improvements in the Design of Tax Systems in the 21st Century' Controversies in the Accreditation of Tax Residence: Connection with Special Partial Taxation Regimes . Valencia . SPAIN
Galya Ivanova Dusheva (2025). Данъчната резиденция на физическите лица и въздействието ѝ върху юридическите лица: предизвикателства и възможности в контекста на Директива FASTER / Tax residency of individuals and its impact on legal entities: challenges and opportunities in the context of the FASTER Directive. (Paper). 15th International Scientific Conference 'Investments in the Future ´ Данъчната резиденция на физическите лица и въздействието ѝ върху юридическите лица: предизвикателства и възможности в контекста на Директива FASTER / Tax residency of individuals and its impact on legal entities: challenges and opportunities in the context of the FASTER Directive . Varna . BULGARIA
Galya Ivanova Dusheva (2025). OECD vs UN Model Conventions: Spain´s Post MLI Path in MAP and Arbitration mechanisms. (Paper). 4th Annual Conference of the NOVA Tax Research Lab . Lisboa . PORTUGAL
Ivanova Dusheva, Galya (2025). Residencia a la fuerza en el Derecho global: Un análisis comparativo de las presunciones fiscales. (Communication). Congreso 'Globalización del trabajo y fiscalidad: marco legal, cuestiones pendientes y tendencias emergentes' Residencia a la Fuerza en el Derecho Global: Un An álisis Comparativo de las Presunciones Fiscales . Santiago de Compostela . SPAIN
Galya Ivanova Dusheva (2025). Restricciones a la movilidad transfronteriza y residencia fiscal efectos tributarios de los cierres de fronteras. (Paper). II Congreso Internacional Conocimiento en la frontera 'Restricciones a la movilidad transfronteriza y residencia fiscal efectos tributarios de los cierres de fronteras', en Localización: Ciencia y avance social en la frontera / coord. por Carlos Alonso Hidalgo Alfageme, Beatriz Cortina Pérez, Ana María Pino Rodríguez, Fernando Trujillo Sáez, 2025, ISBN 979-13-7006-499-0, págs. 628-645 . SPAIN