Pedro Herrera
became a
Doctor of Law in 1988 and
is currently professor of tax
law at the Law Faculty of
Complutense University of
Madrid. He is also a member
of the editorial board of 'Revista Impuestos', the Spanish Tax Review, and a member of the teaching staff of the Garrigues-Andersen Training Center. He has published several books, i.a. on tax exemptions, public prices and the investigating powers of the tax authorities.