Bibiana_Cruz

Bibiana Cruz

Of Counsel
About

Bibiana A. Cruz advises clients on complex U.S., Puerto Rico, and international tax matters, with a practice focused on strategic tax planning, mergers and acquisitions, partnership taxation, and the application of U.S. income tax treaties. She regularly counsels Latin American investors on the tax implications of inbound investments into the United States and helps navigate the complexities of the U.S. and Puerto Rico tax regimes. Bibiana also advises on private fund formation and structuring, as well as on Puerto Rico's Act 60 tax incentive programs.

Areas of FocusTax
Bar admissionsDistrict of ColumbiaFloridaPuerto Rico
CourtsUnited States Tax CourtPuerto Rico state courts and administrative agencies
Languages
  • English
  • Spanish

Pro Bono

Bibiana assists non-profit organizations in obtaining tax exempt status from the U.S. Internal Revenue Service and the Puerto Rico Treasury Department. 
Education
  • LL.M., Taxation, New York University, 2019
  • J.D., University of Puerto Rico Law School, 2011
    magna cum laude
  • B.S.B.A., University of Puerto Rico, 2007
    magna cum laude

Seminars

  • Speaker, "DLA Piper Latin America Tax Webinar - 25th edition," April 2026
  • "Mirror, Mirror – A Look into the Tax System Relating to U.S. Territories," American Bar Association – Tax Section, September 2024
  • "Look Beyond the Numbers – Learn How Taxes Affect Our Lives Beyond April 15 and How You Can Play a Role in This Exciting (¡Sí!), Exciting Tax World!," Hispanic National Bar Association, September 2024
  • "Tax Considerations in the Digital Economy," American Bar Association – Tax Section, June 2024

Prior Experience

Prior to joining DLA Piper, Bibiana worked at an AM Law 50 firm in Miami where she concentrated her practice on domestic and international tax planning matters and represented underwriters of representations and warranties insurance (RWI) policies in connection with mergers and acquisitions transactions and tax insurance policies (with a focus on renewable energy credits).

Memberships and Affiliations

  • American Bar Association
    • Chair, Foreign and U.S. Taxation – Individuals and Passthroughs Committee
    • Member, Tax Section Nominating Committee
  • Florida Regional Council Chair, Women of IFA Network (WIN)