Palmer Luis De La Cruz Pineda, a Peruvian national, is an economist with a Master’s degree in Public Finance and Tax Administration from the Institute of Fiscal Studies in Spain and the National University of Distance Education (UNED) in Spain.
From 2008 to the present, he has held various senior management positions in the Peruvian Tax Administration. Since 2023, he has been an international consultant for the International Monetary Fund (IMF) and the United Nations Development Programme (UNDP), providing technical assistance to seven countries. He combines this work with teaching at the postgraduate level at the Inter-American Center of Tax Administrations (CIAT) and the Institute of Fiscal Studies (IEF) in Spain.
He has also contributed to international publications, most recently those related to information technologies and tax administrations, the implementation of cooperative compliance in Latin America, and the application of general anti-avoidance rules, among others.