Attorneys
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Experience
Pedro Ángel
Palma-Cruz

From 2009 to 2012, Pedro was part of the Mexican Tax Administration Service (SAT).  He worked in International Tax Audits, International Tax Legal Affairs, and Large Taxpayers Legal Affairs departments.  Pedro participated in audits to foreign tax residents, the issuance of tax rulings, and exchange of information procedures with international authorities; he also attended Mutual Agreement Procedures (MAPs).  From 2015 to 2016, Pedro was part of the SAT’s new Hydrocarbon Verification department, where he attended audits conducted to the hydrocarbons sector.

In 2011, Pedro participated at the working party number 1 to the Organization for Economic Cooperation and Development (OECD) as part of Mexican delegation. The same year, he was awarded by the International Fiscal Association (IFA) for the paper “the payment as an event that triggers the benefits of tax treaties,” held in Paris, France. In 2018, the IFA awarded him again with the second mention of the international research award for the work, “The creation of value and the arm’s length principle” during the annual regional event held in Costa Rica.

In the United States, he was part of a prestigious law firm located in San Diego, California.  His practice focused on U.S. and foreign tax planning, counseling on voluntary corporate compliance programs, the application of the Foreign Account Tax Compliance Act (FATCA), among other subjects. During his stay in the U.S., he was a Teacher Assistant for the U.S. International Tax class while he was studying the L.L.M. at the University of Florida.  Currently, he is a professor at the Universidad Panamericana (Mexico), teaching the Income Tax comparative analysis’ class.

He was named “Contributor” by Chambers and Partners for his participation in the Global Practice Guides – Tax Controversy 2022.

  • Education

    Advanced Professional Certificate in International Taxation. IBFD. (2021)
    Certification in International Taxation. ITAM. (2017)
    Master’s Degree in Law (LLM) International Taxation, University of Florida, Levin College of Law, Gainesville Florida, USA (2014)
    Law Degree, Acatlan. UNAM. (2010)

     

    LANGUAGES: Spanish, English.

  • References

    “I can always rely on Sánchez DeVanny Eseverri. The team has strong technical skills to handle complex matters and is organised in the most efficient way.” - Chambers Latin America 2025

    “Sánchez DeVanny Eseverri's team is up to date on tax issues, and supports us with complex issues. The lawyers provide us with legal solutions to mitigate risks and make the best decisions.” - Chambers Latin America 2025

    “High-level professionals, constant support.” – Legal 500 Latin America 2025

    “Well-sized, fast, rigorous team. Specificity in scope and price adjustment.” – Legal 500 Latin America 2025

  • Practice Areas • Tax
  • Rankings