Finance, Accounting and Taxation

Finance, Accounting and Taxation

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Introduction

The implementation of finances is key factor in a business level in order to maximize profits, increase market share, and maximize the value of the company to its shareholders.

In the financial function is important to manage the financial position as well as managing the economic position. Both are related with final goals of the company and must contribute entirely in the fulfillment of the mission.

Most of the decisions taken in the financial area of a company have an impact on the growth of this area, the increase of competitiveness, the incorporation of new technologies and innovation, the reduction of margins, and occasionally on the realization of investments, mergers and acquisitions. Changes in the interest rates, the degree of inflation and uncertainty in supplies and investments contracts, economic crisis with changes in capital markets and financial intermediation, and more situations, provide the framework in which the company must decide and operate.

From budgeting activities and treasury, costs management – being  this variable the principal for most companies given their reduced or limited capacity to negotiate prices– , the economic and financial diagnose in their performances, the profitability of their investments, and the achievement of a funding in a timely manner, are essential stages for completing business management.

Furthermore, fiscal management must be taken into account as part of the overall system to which it belongs, which is related directly with the development of the activity, the outcome, and the company itself, taxes that affect the mobility of capital, relations with contributors, suppliers and clients, the exportations and more aspects affecting its performance.

Finance, Accounting and Taxation

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The Finance, Accounting and Taxation area takes part in the following Master Programs:

Finance, Accounting and Taxation

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The Finance, Accounting and Taxation area produces the following courses:

Finance, Accounting and Taxation

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The following teachers takes part in Finance, Accounting and Taxation area:

  • BALLESTA SANCHEZ, FERNANDO

    Graduate as Economist by the University of Murcia. Master degree in Foreign Trade from the ENAE Business School. Expert in International Business Law by the Spanish Ministry of Economy and Treasure.

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    He is an economist who specializes in international business and investments (FDI). Fernando works as Director of Foreign Investments at the Murcia Regional Development Agency, in foreign direct investment projects (FDI) and he helps companies in their international expansion projects. He is considered as expert in Foreign trade, investment projects, location alternatives negotiation, assessment in aids, grants and financing, business plans and company set up procedures.
  • ABAJO ANTON, LUIS

    Professor at ENAE Business School. Degree in Law, University of Granada.

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    Luis Miguel Abajo Antón has been Head of the National Inspection Office (Corps of Tax Inspectors), specialized in Customs and Excises. He assisted since 1983 in the preliminary meetings held in Brussels for the Spanish accession to the European Economic Community as advisor in the fields of VAT and Excise Tax at the Directorate General for Taxation and Customs Union until June 1999. He was also Representative of the Ministry of the Treasury - Directorate-General of Customs and Excises in the meetings of the World Customs Organization and kept attending these meetings afterwards as Representative of the Customs Department of the Internal Revenue Service. He took part from 1993 to 1998 in the INFORMA Program of the Internal Revenue Service in Excise Tax, VAT on International Trade and Application of the Community Customs Code related issues. He was a Speaker on Excise Tax-related topics at the Management Forum from 1987 to 1993. He has also broad academic experience as Professor at CONFEMETAL (Spanish Confederation of Metal Business Associations), at the School of Industrial Organization (EOI) in taxation-related courses, Professor of the Master in Tax Consultancy (VAT and Excise Tax courses) at ICADE, at ICEX (Spanish Institute of International Trade) as well as at the Treasury School teaching courses in the fields of VAT on International Trade, Excise Tax and Inspection Procedures. He is the author of the books "La empresa ante la Inspección de Hacienda" (The company in the event of a Tax Audit), "Despacho Aduanero de las Mercancías" (Customs Clearance of Goods), as well as other publications such as "La Aduana en el Comercio Exterior" (Customs in International Trade), "La documentación en el comercio exterior" (International trade required documents), "Los Regímenes aduaneros económicos" (Economic customs procedures), "La Declaración Aduanera" (Customs Declaration), "El IVA en el comercio Exterior" (VAT on International Trade). He is currently Managing Partner of the Consultancy Firm PROLUCO SL.
  • TENA ZAFORAS, FELIPE

    BA in Economics and Business from the University of Barcelona. Actuary referee included in the Record and Pension Plans. Mediator certified insurance

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    With over 25 years experience in the insurance industry, he has worked at companies such as insurers Mapfre, La Suiza, Sedgwick, Aon Consulting and ING Employee Benefits. Since 2012 is Partner of Tenlo, a consultancy specializing in solutions for the insurance industry and Optima representative in Catalonia forecast. In academia has developed training assignments for over 20 years both internally in insurance as insurance mediator training, participation in INESE highlighting for more than 16 years. Speaker at various forums as AGERS, economic development agency, etc.. and internationally in life insurance courses in Quito (Ecuador) and lecturer at the Universidad Pontificia Catolica Madre y Maestra in Santo Domingo (Dominican Republic).
  • MPRUEBA PROFESOR, FRAN

    Professor at ENAE Business School. Ph.D. in Economics and Business Sciences and Degree in Economics and Business Sciences, University of Murcia.

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    Justo José Vela has provided in-Company training to companies such as Forte (technological concrete), Grupo Pikolinos (footwear and accessories), Grupo Rover Alcisa (property development, construction and city planning), Grupo Tenepa (soil management, property development, industrial building), Grupo San Marino (marble, granite and other ornamental stones), Hospitals USP, FREMM (Regional Association of Metal Business of Murcia), or Auditores y Contables (audit and accountancy). He was the Director of the Business Information Centre of the Region of Murcia and participated in the Management of the University of Murcia in the areas of Accounting and Management. Along his career path he has conducted several research projects in the economic and financial fields, as well as published articles and scientific and technical documents about taxation and accounting. He is currently Professor of Financial Economics and Accounting at the University of Murcia.
  • VALERO ZARAGOZA, ANTONIO

    Professor at ENAE Business School. Degree in Economics, University of Murcia.

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    Antonio Valero Zaragoza teaches the course in International Taxation of the Master in Tax Consultancy of ENAE Business School, in the Executive Master in Business Law organized by Garrigues Study Center in cooperation with Harvard Law School, as well as in several courses organized by the Association of Young Entrepreneurs of the Region of Murcia. He currently develops his professional activity in the Tax Department of the law firm GARRIGUES.
  • PAREDES INIESTA, FRANCISCO

    Master?s Degree in Tax Consultancy, ENAE Business School. Master?s Degree in Tax Consultancy, Fundesem Business School. Bachelor Degree in Law, University of Murcia.

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    Francisco Paredes Iniesta holds, in addition to his broad education, a Degree in Community Law from the School of Saving Banks (ESCA). He joined in 1975 Caja de Ahorros de Murcia (Murcia Savings Bank), where he has developed his career and has held different positions. He is a member of the Bar Association of Murcia since (1991) as well as member of the Savings Banks Tax Comission (CECA) since 1990. Professor of the University of Murcia, having taught courses in Law and particularly Tax Law.
  • CARCELLER TOMAS, CARMEN

    Professor at ENAE Business School. Degree in Physics, Complutense University of Madrid.

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    Tax inspector and Head of the Customs and Excises Unit of the Regional Office of the Internal Revenue Service in the Region of Murcia since 1986. Carmen Carceller Tomás joined the Corps of Customs and Excise Inspectors in 1978, she was posted to the Regional Tax Office of Madrid for five years, carrying out customs inspections at Madrid-Barajas Airport and Madrid-TIR Coslada as well as businesses inspections regarding international trade and excise taxes. Carmen Carceller Tomás has also broad academic experience, having taught numerous courses in the field of customs and excise tax at several institutions, including courses at the Institute for Tax Studies for Internal Revenue Service Officials. She currently develops her professional activity within the Corps of State Tax Inspectors.
  • LLAMAS FUENTES, LUIS

    Degree in Economics and Business Science and Degree in Law, Comillas Pontifical University.

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    Has developed his professional activity since 1997 in the field of tax consultancy in the taxation area of the law firm Garrigues. He joined afterwards the automotive group J. Pujante as Financial Director and internal tax consultant. In 2009 he set up his own firm in Murcia. He develops his academic activity as Associated Professor within the Tax and Financial Law Department at Miguel Hernández University of Elche.
  • HERNANDEZ GONZALEZ, JOSE

    Professor at ENAE Business School. Degree in Law, University of Murcia.

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    José Hernández González passed in 2004 the Public Examination for the Corps of Tax Inspectors and held different positions such as Head of the Provincial Office for Tax Management in Tarragona (Catalonia Regional Office) and Tax Inspector at the Treasury School (Ministry of Economic Affairs and the Treasury, Madrid). He was previously Deputy Tax Inspector posted to several offices of the Internal Revenue Service. He has taught postgraduate (specialist and master) courses in taxation in institutions such as the School of Public Administration of Catalonia, Catalonia Tax Technician Association, Chamber of Property of Catalonia, University of Murcia Centre for Economic Studies, Murcia Economist Association and the Internal Revenue Service. Jose Hernandez Gonzalez is at present Tax Inspector responsible for the Area of Murcia within the Internal Revenue Service Regional Office.
  • GUTIERREZ SANCHEZ, JUANA MARIA

    Degree in Law, University of Murcia.

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    Financial Auditor. She is a member of the Technician Corps of the Treasury (on voluntary leave) and the Corps of Tax Inspectors. She has been Deputy Inspector at the Offices of Alicante and Murcia, Head of the Customs and Excise Audit Unit at the Office of Malaga and attached member to the Tax Area of the Regional Economic and Administrative Court of Murcia. Associated Professor within the Department of Public Finance and Economic Affairs at the Faculty of Economics and Business Studies of the University of Murcia. Professor of the Master in Tax Consultancy at ENAE Business School, as well as at the Catholic University School of Legal Practice and in courses organized by the School of Economy of the Murcia Economist Association and del Mar International University. Professor at the Treasury School as well as in lifelong learning and continuing training plan courses of the Internal Revenue Service. She is at present the President of the Economic and Administrative Court of the Region of Murcia.
  • OSETE CARAVACA, CRISTOBAL

    Degree in Law, National Distance Education University (UNED). Degree in Economics and Business Science, University of Murcia.

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    Has developed his career as public employee within the Corps of State Tax Inspectors. He has held positions such as Head of the Tax Management Department at the Internal Revenue Service Office in Tarragona, Inspector in Castile La Mancha, Provincial Inspector-in-Chief in Cuenca, Albacete and Alicante. Also taught postgraduate courses (specialized and master?s courses). He is at present Head of the Regional Inspection Office of the Internal Revenue Service in Murcia
  • GARCÍA TERUEL, PEDRO JUAN

    Degree in Management and Business Administration and PhD in Finances at Universidad de Murcia.

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    Professor in the Business Organization and Finances department at Universidad de Murcia. Professor at ENAE Business School. Author and coauthor of academic articles published in prestigious magazines located in JCR. Researcher of funded projects by the Fundación Séneca y el Ministerio de Educación y Ciencia
  • GARCIA PEREZ DE LEMA, DOMINGO

    Professor at ENAE Business School and at the Polytechnic University of Cartagena. Ph.D. in Economics and Business Science, University of Murcia.

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    Domingo García Pérez de Lema is the Former Dean of the Faculty of Economics and Business Science of the University of Murcia and has held positions such as Secretary of the Company Valuation and Financing Commission at the Spanish Association of Accounting and Business Administration (AECA); Director of the Economic Observatory of SMEs of the Region of Murcia; and Director of the Chair "Bancaja Jóvenes Emprendedores" (Bancaja Chair for Young Entrepreneurs) at the Polytechnic University of Cartagena (UPCT). He is the author of several books and articles on topics related to SMEs, Management Accounting, Financial Statement Analysis, Family Business, Entrepreneurs and Prediction of Business Failure. Furthermore, Domingo García Pérez de Lema has published articles in different national and international journals such as: Journal of Small Business and Management, Journal of Small Business and Entrepreneurship, International Journal of Entrepreneurial Behavior & Research, International Journal of Entrepreneurship & Innovation Management, Contaduría y Administración (Accounting and Management), Revista Española de Financiación y Contabilidad (Spanish Journal of Financing and Accounting), Revista de Contabilidad (Journal of Accounting), Revista Europea de Dirección y Administración de Empresas (European Journal for Business Administration and Management), Información Comercial Española (Spanish Commercial Information), Revista de Economía (Journal on Economy), Economía Industrial (Industrial Economy), Revista de Contabilidad y Dirección (Journal on Accounting and Management), Revista Iberoamericana de Contabilidad de Gestión (Ibero-American Journal on Management Accounting). He has also taught courses and participated in conferences and seminars at both the national and the international level.
  • ARNAO MORATA, FELIPE

    Degree in Law, University of Murcia.

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    Was Associated Professor in Tax and Financial Law at the University of Murcia (Public Administration) as well as Professor at the School of Legal Practice (San Antonio Catholic University of Murcia) until 2000. He joined the Corps of the Treasury Management in 1985 and was posted to Cartagena, where he specialized in Sub-inspection in 1986. Subsequently, he joined the Corps of Tax Inspectors in 1987 and was posted to Mieres (Asturias). He specialized in 1988 in Customs and Excises and became Head of the Inspection Unit in in 1988 in La Coruña and in 1992 in Murcia and Regional Inspector-in-Chief in 1996. He is at present Tax Inspector on voluntary leave of absence and is Director and Partner of the consultancy firm Alcabala Asesores Tributarios, S.L , where he develops his professional activity as lawyer and tax consultant.
  • ORTIZ MARTÍNEZ , ESTHER

    Professor at ENAE Business School. European Ph.D. in Economics and Business Science and Degree in Economics and Business Science, University of Murcia.

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    Esther Ortiz Martínez is Tenured Professor in the Financial Economy and Accounting Department of the University of Murcia since 1995 and has been visiting professor at Osnabruck Fachhochschule in Germany, Johann Wolfgang Goether-Universitat at Frankfurt am Main (Germany); Ruhr-Universitat in Bochum (Germany) and the University of Glasgow (UK). She has spoken in national and international conferences (Hong Kong, Munich and London, among others) as well taught different courses and masters. Esther Ortiz Martínez is the author and co-author of different articles and chapters of books published in national and international recognized journals. She has held the position of Director General for Economy and Planning at the Regional Ministry of Economic Affairs and the Treasury (Murcia). Her competences included the drafting of the Strategic Plan for the Regional Government of Murcia (2007-2013), Iniciativa Horizonte 2010, the planning of Structural and Cohesion Funds for the Region of Murcia (2007-2013), the management of these Funds as Intermediate organization during this programming period, the accomplishment of the regional and public Statistics, or the analysis of the current regional economic situation, among others. She serves as Director General for Budget and European Funds since July 2011.
  • FUENTES CAMPUZANO, FRANCISCO JOSÉ

    Professor at ENAE Business School. Degree in Economics and Business Sciences. Master in Audit, Enae Business Shool.

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    Economist . Auditor. Specialized in Economical Analysis and Financial Environment , Business Strategy , Operational and Corporate Finance , Public Finance , Financial Planning . Professor of business and financial management in the following courses and centers: Master in Financial Management (MDF ) , Course of Business and Cash Flows , Budgets and Operational Planning and Corporate Finance and executive MBA and Business School graduate ENAE Course in Financial Management in Business ESESA School. Málaga Executive MBA Master in Ecuador. Quito , Guayaquil and Machala. Metropolitan University through ENAE Business School. Master in Business Administration (MBA ) and Advanced course in economic management financial (GEF ) in EUROPEAN CENTRE OF BUSINESS STUDIES ( CEESEM ) . Monographic Seminars Finance and Strategy In Company in numerous companies. Monographic Seminars Finance and Strategy CHAMBER OF COMMERCE , INDUSTRY AND NAVIGATION OF MURCIA , CHAMBER OF COMMERCE OF LORCA , ECONOMISTS ASSOCIATION MURCIA, OFFICIAL COLLEGE OF ESTATE AGENTS OF MURCIA AND CENTRAL EUROPEAN BUSINESS STUDIES . Occasionally publishes articles on business advice ( Strategic Management, Finance , Balanced Scorecard) His career has been as follows : Director of Credit and Finance Institute of the Region of Murcia ( July 2011 February 2012 ) , a public body corporate of Regional Government , attached to the Ministry of Economy and Finance and responsible for the management of financial policy and regional treasure . During this stage , I designed the first plan payment of a public administration . Deputy Director, Institute of Development of the Region of Murcia ( February 2009 July 2011 ) , development agency of the Government of the CARM attached to the Ministry of Universities, Business and Research. During this stage, headed Financiapyme action method of seeking funding for businesses in temporary lack of liquidity , taking part in a hundred economic processes and financial restructuring . Managing Director of Chubb , SL , a company dedicated to the manufacture and marketing of cleaning products, DIY and industrial chemistry ( April 2003 Current) . Company acquired through a leveraged buyout .. Sources Francisco Managing Partner Consultants Ltd. , a consultancy specializing in Business Strategy , Balanced Scorecard , Business Intelligence and Corporate Finance and Training managers and middle managers in these areas (1,998 News , an activity that combines with the Directorate General of CHUBB , SL ) Associate Professor of Finance , Department of Management and Finance , University of Murcia (2.001- 2.007 ) Finsur Managing Partner Consultants Ltd., specializing in corporate finance consulting and training to executives and middle managers in the financial area ( 1.998 - 2.001 ) . Department of Financial Management and Analysis Advisory Serveco , business advisers and auditors , SL ( 1995-1998 ) . Purchasing Department , cost control and group pricings ArteMur , SA ( 1993-1995 ) . Currently , Partner - Director of Chubb , SL and Independent Consultant in Strategy and Corporate Finance. Extensive experience in the implementation of projects to improve business management (strategic planning , annual budgets, cash management, investment project analysis, financial restructuring ,business valuation ,bank trading , scorecards, business creation projects, feasibility plans, etc. . ). Experience in conducting financial audits and management, implementation and control of information systems costs and improving the organizational structure of companies .
  • GARCÍA RUIZ, JOSÉ

    Degree in Economics and Business Sciences and Master in Accounting and Audit at Universidad de Murcia.

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    He began his professional career as an economist at the Municipality of Torre Pacheco, participating in the implementation and further development of the European Initiative ADAPT, under which the Centro de Animación de Pequeñas y Medianas Empresas was created. Later he joined the finance department of the SAT in San Cayetano, and is currently the General Director. In his teaching experience includes the development and implementation of the Plan of Food Practice Platform of the General Foundation at Universidad Politécnica de Madrid.
  • MONTES GAYTON, GLORIA

    Degree in Industrial Engineering, Technical School of Industrial Engineers of Madrid. MBA, Institute of Financial Studies. Degree in Industrial Equipment Maintenance, School of Industrial Organization.

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    Gloria Montes Gayton has more than twenty years of experience providing education and training in economic and financial management for companies such as Endesa, Repsol, Mondragón Corporación Cooperativa, Alcatel, Tabacalera, Grupo INI, Telyco, Industria de Turbo Propulsores (ITP), SEPI, Dragados y Construcciones, CEPSA, Gas Natural, Agencia EFE, as well as training on Risk Management for financial entities such as Caja Madrid, CAIXA, BBV, BCH, Caja Laboral, Caja Murcia, Caja de Ahorros de la Inmaculada, Caja de Ahorros del Mediterráneo. At the same time, she is a professor of master programs Degree at institutions such as ENAE, ESIC (Financial Management), ICADE, IADE, EUROFORUM, School of Economy of Madrid, School of Industrial Organization, Superior School of Business, Business School of Jerez and Executives Institute. From 1995 to 1998 she coordinated the assessment of the projects submitted as part of the Miner Plan in the frame of the Program for the Restructuration of the Coal Mining Areas. She is the author of books such as Cómo realizar un estudio de mercado (How to conduct market research), Manual Práctico para Pymes (Practical Manual for SMEs) and has written other articles about business management and finances.
  • SOTO PÉREZ, VICENTE ANTONIO

    BA in Business from the University of Murcia. Audit Senior Master Accounts Enae. Master in Taxation from the College of Economists of Murcia. Official Postgraduate MBA, Economics from the Catholic University of San Antonio (UCAM)

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    He has developed his career in Fripozo food company, where he held the positions of Internal Auditor, Controller and Head of Costs and Budgets, and Chief Financial and Management Control, being chosen in 2011 by KPMG as one of the 100 financial most valuable of Spain. In 2011 he was promoted to Managing Director of the company, as he currently holds.
  • IBAÑEZ CARPENA, NIEVES

    PhD. in Finance, Executive MBA, ENAE Business School. Degree in Economics and Business Sciences, University of Murcia.

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    Professor of Budget and Financial Planning, Accounting Fundamentals and Cost Accounting in different programs and courses, furthermore, she is a member of the final projects examining board of the master of Financial Management and MBA. She participates in a discussion group of a regional economic program in the radio station Inter Economía. She is also a member of the Economist Association. She has worked with the Business Financial Information Centre of the Region of Murcia conducting financial and accounting projects related to the control, process and analysis of the annual financial statements of the companies located in the Region of Murcia. She was also the director of Modaval, a company dedicated to the commercialization of clothing. Her extensive education and training on finance, taxation and accounting include courses such as English and economics at University of Exeter. She has also participated in conferences and academic events. She is currently the Financial Director of Fundación Universidad Empresa de la Región de Murcia (University Enterprise Training Partnership of the Region of Murcia) and ENAE Business School, what she combines with lecturing as an Associate Professor in the Department of Financial Economics and Accounting of the University of Murcia.
  • VELA RODENAS, JUSTO JOSE

    Professor at ENAE Business School. Ph.D. in Economics and Business Sciences and Degree in Economics and Business Sciences, University of Murcia.

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    Justo José Vela has provided in-Company training to companies such as Forte (technological concrete), Grupo Pikolinos (footwear and accessories), Grupo Rover Alcisa (property development, construction and city planning), Grupo Tenepa (soil management, property development, industrial building), Grupo San Marino (marble, granite and other ornamental stones), Hospitals USP, FREMM (Regional Association of Metal Business of Murcia), or Auditores y Contables (audit and accountancy). He was the Director of the Business Information Centre of the Region of Murcia and participated in the Management of the University of Murcia in the areas of Accounting and Management. Along his career path he has conducted several research projects in the economic and financial fields, as well as published articles and scientific and technical documents about taxation and accounting. He is currently Professor of Financial Economics and Accounting at the University of Murcia.
  • PEREZ GARCIA, PATRICIA

    Degree in Law, University of Murcia. Master's Degree in Financial Consultancy, Escuela de Negocios de Murcia.

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    Co director of the Master in Tax Consultancy and professor of the MBA at Enae Business School. She has developed her academic career in the Department of Financial, International and Procedure Law at the Faculty of Law Studies of the University of Murcia, where she conducts research in the fields of Tax System, e-commerce Taxation, Local Public Finances and Tax Procedure. She currently develops her professional activity as lawyer at the law firm Despacho de la Peña Velasco.
  • NAVARRO EGEA, MERCEDES

    Ph.D. in Tax and Financial Law, University of Murcia. Degree in Law, University of Murcia.

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    Has taught postgraduate courses (doctorate, master and speciazed courses) in the fields of corporate restructuring, intergenerational transfer of family business, inheritance tax, etc. She has also performed tasks related to advising and reporting for law specialists as well as drawing up normative documents cooperating with the Government of the Region of Murcia. Is the author of several books and publications in scientific and technical journals. She has also presented research papers at national and international conferences. Furthermore, she has worked in the field of tax regulation of the Region or Murcia, participating as well in research projects in the same field. She is currently Professor at University of Murcia and Professor of the MBA and the Master in Tax Consultancy at ENAE Business School.
  • MAROTO IGLESIAS, FERNANDO

    Degree in Business Sciences at Universidad Complutense de Madrid.

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    Higher degree of International Trade Management by the Chamber of Commerce and Industry of Madrid. During the development of his career he has been Head of Logistics for Spain and Portugal NOVABASE, Head of Department of Foreign Trade Company Investrónica SA I.E.C.I.S.A. (Informática el Corte Ingles S.A). He is currently Director of International Operations at Hispalum Company, where he is also co-owner and manager. From early 2000 until the present he teaches International Business at institutions such as CESMA, Universidad Autónoma de Madrid and Chamber of Commerce and Industry of Madrid, as well as in the CTO group.
  • DEL MORAL GONZALEZ, ALFONSO

    Professor at ENAE Business School. Degree in Political and Administrative Sciences, University of Murcia. Degree in Law, University of Granada.

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    Apart from his broad academic education, he has taken Doctorate courses in Financial, International and Procedural Law. He was a member of the Property Management Council of the Region of Murcia as well as member of the External Assessment Committee of the University Coordinating Council. Co director of the Master in Tax Consultancy at ENAE Business School, he has also taught courses on taxation at institutions such as Centre of Economics and Business Studies of University of Murcia, Lorca University Institute of Tax and Financial Studies, Valencia University Institute of Tax Studies, Del Mar International University and Labor Relations Specialist Association of Murcia. Furthermore, he has written numerous articles about taxation in specialized journals such as La Ley (Wolters Kluwer), Quincena Fiscal (Thomson Reuters Aranzadi) and Revista Impuestos (Legis) as well as participated in the books "Comentarios a la Ley de Extranjería y su nuevo Reglamento, aspectos tributarios" (Comments about Immigration Law and its new Regulations, tax issues) (Civitas Aranzadi, 2011) and "Derecho de Extranjería, aspectos tributarios (Immigration Law, tax issues" (Diego Marín Librero Editor, 2005). He currently develops his professional activity as Tax Inspector (Specialist in Financial and Tax Inspection as well as in Customs and Excise Tax Inspection). Member of the Corps of State Comptrollers and Auditors, on leave.
  • BASTIDA ALBALADEJO, FRANCISCO JOSE

    Bachelor's Degree in Economics and Business Sciences, University of Murcia.  PhD in Economics from the University of Cartagena

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    PhD in Economics from the University of Cartagena. Professor, Department of Financial Economics and Accounting from the University of Murcia. Author of over 25 publications in various national and international journals related to accounting, especially in the field of accounting and auditing of public authorities. Also has published books and book chapters in national and international publishers related to these matters. Participation in several research projects funded, among others, by the Ministry of Education and Culture, the Generalitat Valenciana, and the Autonomous Community of the Region of Murcia and the European Union.
  • MOLINA MILANÉS, JOAQUÍN

    Degree in Law, University of Murcia.

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    Has been administrator at the Tax Office of Mula and has participated in working groups of the Internal Revenue Service. He has also international experience as Member of the Tax Panel of Experts of the International Monetary Fund. He has taught numerous courses at Institute of Tax Studies within the Personnel Training Plan of the Internal Revenue Service and participated in different workshops and conferences for the dissemination of information about new or modified regulations pertaining to tax law. He currently works for the Corps of State Comptrollers and Auditors as Head of the Tax Management Unit of the Regional Office of the Internal Revenue Service in Murcia.
  • BORRAJO MILLAN, FERNANDO

    Ph.D. in Economics and Business Sciences, Master?s Degree in Quantitative and Computational Finances, School of Applied Finances (AFI). Degree in Business Sciences, Autonomous University of Madrid.

  • DE ECHAGÜE MENDEZ DE VIGO, JOSÉ ANTONIO

    Professor at ENAE Business School. Ph.D. in Financial and Tax Law, University CU of Buenos Aires. Degree in Political, Economic and Commercial Sciences, Complutense University of Madrid.

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    In addition to his broad education, José Antonio de Echagüe Méndez de Vigo holds a Degree from the Statistics and Operational Research School - Complutense University of Madrid. Professor at EOI (School of Industrial Organization), INCYDE Foundation, Chambers of Commerce, Industry and Navigation, the National Council of Chambers and the School of Tax Studies (Bilbao ? Madrid), he has also been associated professor at the Complutense University of Madrid in the Chair of Public Finances of the Faculty of Economics. He is at present Managing Partner and tax and financial consultant of the consulting firms Iberinver and Euskalinver Abogados with offices in Madrid and Bilbao as well as member of the advisory board of several companies.
  • DE LA PEÑA VELASCO, GASPAR

    Ph.D. in Law, University of Bologna. Degree in Law, Complutense University of Madrid.

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    Participated as co-author of the Tax Code (Editorial Aranzadi - legal Publisher owned by Thomson Reuters) since 1991 and has been the Director of Aranzadi Fiscal. He is also member of the Editorial Board of Civitas (Spanish Journal of Financial Law) and Impuestos (Colombian Journal of Tax Law). He currently develops his professional activity as Professor within the area of Financial and Tax Law at the Faculty of Law of the University of Murcia as well as lawyer, specialized in Income Tax, Tax Procedure and Sanctions.
  • MONTERO MARTÍN, JOSÉ JUAN

    Bachelor Degree in Economics and Business from the Univesidad Complutense de Madrid. Master in Industrial Insurances and Risk Management at INESE. Programme on Management Development at the IESE Business School. Integrated Programme for Bank Management Techniques at Bank of España.

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    His professional career has always developed in the Financial area as Financial Manager and as Controller, both national and multinational companies, and from telecommunications up to industrial, finance, insurances and distribution companies. Until 2008 and for 11 years, he has been the Financial Manager of the Sociedad de Distrigución Grupo Telefónica for Spain and Morocco, Controller in SANITAS (Cía. of Insurances of the health sector), the economic - administrative Director in the area of Private Bank of the Banco Zaragozano, Financial Controller in American Cyanamid, Financial and Strategy Controller in Hertz, and Chief of Financing risk in Telefonica. Beside creating a learning society inside the world of the medicine, he collaborates in differents projects of financial Consultancy, and as Financial Adviser of Private Bank for Bankinter. Jose Juan Montero has extensive experience in financial matter, most recent on Markets and Financial Institutions, and Financial Management in the Carlos III University and on Financial Derivatives for differents public and private institutions.
  • FONT SANMARTÍN, MARÍA APOLONIA

    BA in Law from the University of Murcia.

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    Officer of the Senior Managers of the Region of Murcia Option Law, she has held various destinations and is currently Chief of the Section of Review Cartagena Territorial Service Tax Agency of the Region of Murcia. She previously worked freelance for Lawyers with office in Cartagena.
  • VILLAESCUSA SORIANO, ANTONIO

    Professor at ENAE Business School. Degree in Business Science, Comillas Pontificial University. Degree in Law, University of Deusto.

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    In addition of being a Professor of the Master in Regional and Local Finances and of the Master in Tax Consulting at ENAE Business School he teaches at the following institutions Institute for Taxation Studies, the Treasury School, School of Local Administration of the Region of Murcia, among others, and has also participated as speaker in several conferences and courses. He has advised in projects financed by the Inter-American Development Bank (IDB) as expert within the FIAPP (International and Latin American Foundation for Administration and Public Policies). He is currently working as Comptroller General of the Regional Council of Albacete. He previously held the positions within the Public Administration: Secretary General and Comptroller at the City Council of Yecla; Head of the Financial Policy Unit of the Finance Department of the Regional Government of Murcia; Territorial Manager and Regional Manager at the Cadastral Registry of Murcia; Comptroller General at the City Council of Yecla; and Comptroller General at the City Council of Almansa.
  • MARIN GONZALEZ, LUIS ALBERTO

    PhD. in Law. Degree in Economics and Business Science, University of Murcia. Degree in Law, UCAM. Master?s degree in Financial Audit, University of Murcia. Master?s degree in Taxation and Tax Consultancy, San Pablo CEU (Madrid). Postgraduate Studies in Tax and Administrative Management, University of Alcalá de Henares.

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    Luis Alberto Marín González is currently Partner Director of the consulting firm specialized in taxation Luis Marín Economistas Tributarios, S.L.P., as well as Partner of the law firm AC Abogados y Economistas, S.L.P. He is Financial Managing Partner of Gestión Geriátrica 2010, S.L. and Futbol Ocio Murcia Sports. He has been for 12 years a Professor in the Department of Financial Economics and Accounting of University of Murcia. Professor of Financial Accounting at the Chamber of Commerce, Industry and Navigation of Murcia. Professor at the Economist Association of Murcia and Associate Profesor at University Miguel Hernández and at the Murcia Regional Confederation of Entrepreneurs (CROEM).
  • LÓPEZ VIÑEGLA, ALFONSO

    Degree in Economics and Business Sciences. Doctor in Economic Finances and Accountability at Universidad de Zaragoza.

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    Professor of the Department of Accounting and Finance, Faculty of Economics and Business Administration at Universidad de Zaragoza since 1997. His teaching career started in 1990. He has participated and participates in numerous seminars, postgraduate and masters, nationally and internationally, at institutions such as the Instituto de Empresa, Escuela de Organización Industrial, UNED, Universidad de Valencia, AECA, IEF, etc. His research focuses on the areas of managerial accounting and management information systems, management tools and management control: Dashboard, Balanced Scorecard. Strategic management, new information technology, Internet, Intranet, Groupware, Workflow, WWW. He is the author of the monograph published by AECA: The Dashboard and information systems for business management. Possibility of hypermedia treatment, and Strategic Management and Measurement. The Dashboard to complement the Balanced Scorecard. He is professionally engaged in the implementation of the Balanced Scorecard and Dashboard. He leads a project within Enterprise Program Government of Aragon (IAF) Training and Consultancy on Strategic Management - Balanced Scorecard in SMEs Aragon and Partner of the firm Acertius Suma Capital.
  • OLIVEIRA DE MIGUEL, EDUARDO

    Degree in Agricultural Engineering, Technical University of Madrid.

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    Degree in International Trade Management (CECO, Madrid) and a Degree in Economic and Financial Management Instituto de Directivos de Empresa (IDE-CESEM Madrid). Coordinator and Professor of the International Trade and investments and exports founding areas at different Business Schools: CECO (Center for Economic and Business Studies), IADE (Institute of Business Administration of the Autonomous University of Madrid), Institute of AdvanceFinance, etc. Professor of the Master in International Trade and the Master in Finance at ENAE Business School. He has worked as international purchasing manager and head of raw tobacco purchasing at Tabacalera. Furthermore, he has worked as Director of the Americas at Banco Atlántico and the principal correspondent and responsible for export credits for their transactions in America. He has held other positions such as Manager of commercial development and investments and exports founding (projectfinance), Director of the Project Founding Unit, and Director of Operation Founding at Focoex-Expansión Exterior. Eduardo Olivera de Miguel is currently HOMT CEO.
  • CASARES SAN JOSE-MARTI, ISABEL

    Ph.D. in Finance and Actuarial Science, Complutense University of Madrid. Degree in Economics and Business Science with specialization in Finance and Actuarial Science, Complutense University of Madrid. Degree in Economics and Business Science with specialization in Economics, Autonomous University of Madrid.

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    Isabel Casares San José-Marti has a Professional qualification in Actuary of Pension Funds and Insurance Mediator. She has developed her professional activity as Economist and Actuary, providing Financial and Actuarial Advice in the field of pensions, risk management and national and international insurance within the insurance sector, holding executive positions as Director of two insurance companies and advisor for brokerage companies and other business. She worked for eight years at the Insurance and Actuarial consultancy Firm KPMG as Director of pensions and insurable risk management for national and international companies. She is currently the President of Casares Asesoría Actuarial y de Riesgos S.L. Isabel Casares San José-Martí has also been Professor of national and international master courses at Camilo Jose Cela University School of Business, Alfonso X El Sabio University, Carlos III University of Madrid, Felipe II University of Aranjuez, the University of Murcia, UNED National Distance Education University), European Institute of Applied Finance (IEFA), Atlantic Institute of Insurance (INADE) and several Latin America Universities (Ecuador, Colombia, Perú, among otrhers.