Doctor of Law from the University of Salamanca. She has carried out research stays at the University of London Queen Mary (United Kingdom), IBFD-Holland, IEF-Madrid and at the Instituto de Investigaciones Jurídicas de la UNAM (Mexico).

She is the author of the monograph “La asistencia internacional en la recaudación tributaria” (in press), two book chapters, and scientific articles.

She has been a professor at UNAM, an honorary professor at the Universidad Autónoma del Perú and a speaker at various universities around the world (Spain, the Netherlands, the United Kingdom, Mexico and Peru).

In Mexico, she has served as Assistant Secretary of Agreements in the Supreme Court of Justice of the Nation, Director of Amparo in the SFFA of the SHCP and Fiscal Legal Manager in Deloitte.

You can contact the researcher Virto in the e-mail: alma.virto@usal.es

More information in the following links:

– Linkedin

– Dialnet

– SSRN