Pedro Ángel Palma-Cruz

Senior Associate


From 2009 to 2012, Pedro was part on the Tax Administration Service (SAT), where he specialized in areas such as International Tax Audits, legal support and international tax affairs, and Large Taxpayers Legal Affairs, participating in audits of foreign tax residents, issuing rulings, and exchange of information procedures with foreign authorities and the Mutual Agreement Procedure (MAP). From 2015 to 2016, Pedro was part of the Hydrocarbon Verification Area, where he participated in audits conducted in the hydrocarbons sector focused on payments made to foreign tax residents and transfer pricing.

He was also designated in 2011 as an attendant member of working group number 1 of the Organization for Economic Cooperation and Development (OECD) as part of Mexico’s delegation. In the same year, he was recognized with the poster program of the International Fiscal Association (IFA) with the paper “the payment as an event that triggers the benefits of tax treaties”, which took place in Paris, France. In 2018, he was awarded again by the IFA a second mention corresponding to the international award of investigation with the work, “The creation of value and the arm’s length principle”.

In the United States, he was part of an important law firm located in San Diego, California, where he focused on U.S. and foreign individual tax planning, and tax counselling for individuals on voluntary corporate compliance programs for application of Foreign Account Tax Compliance Act (FATCA). In addition, he was Teaching Assistant on U.S. International Taxation while he was studying for his L.L.M. at the University of Florida.



Teléfonos: (+52 55) 5029 8538

Practice Area


  • 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)