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 for Fiscal Studies (IEF) of Spain and the National University of Distance Education (UNED) of Spain.

Since 2008, he has held various senior management positions within the Peruvian tax administration. Since 2023, he has served as an international consultant for the International Monetary Fund (IMF) and the United Nations Development Programme (UNDP), providing technical assistance on tax policy and tax administration.

In addition, he teaches postgraduate courses at the Inter-American Center of Tax Administrations (CIAT) and the Institute for Fiscal Studies (IEF) in Spain. He also regularly contributes to a wide range of international publications addressing the challenges and future prospects of tax systems.