Paola De La Cruz

Paola De la Cruz Rojas

Senior Associate
Senior associate Paola De La Cruz focuses on tax audit proceedings in front of SUNAT.
Legal 500 Ranking 2025
About
Paola De la Cruz Rojas has nearly 10 years of experience advising companies in various sectors, including technology, foreign trade, digital business, mining, hydrocarbons, engineering, and tourism. She specializes in ensuring proper compliance with tax obligations, international taxation, tax planning, and both contentious and non-contentious tax proceedings. Her expertise includes evaluating and executing defense strategies tailored to each case.

Paola graduated with a law degree from the Pontificia Universidad Católica del Perú and hold a master's degree in finance and corporate law from ESAN University, achieving the highest distinction in business taxation.
Areas of FocusTax
Languages
  • English
  • Spanish

AWARDS AND RECOGNITION

The Legal 500 Latin America

  • The Legal 500 Latin America — Recommended Lawyer — Tax — 2025
Education
  • ESAN University, Master's in Finance and Corporate Law, Major in Business Taxation, 2024
  • Carlos III University of Madrid, Postgraduate Specialization in Finance and European Law, 2023
  • Pontificia Universidad Católica del Perú, Second Specialization, 2017

Seminars

  • Conference, "Business Tax Accounting News: Review and Tax Compliance of the IGV" at the Faculty of Administration and Business of the Technological University of Peru, December 2024
  • Webinar, "Key aspects of intercompany taxation" by Thorne Echeandía & Lema Abogados, April 2024
  • Webinar, "Tax Closing 2023" by Thorne Echeandía & Lema Abogados, January 2024
  • Conference, "Causality and Reliability of Operations in Corporate Income Tax," Faculty of Administration and Business of the Technological University of Peru, June 2023
  • Seminar, "Finance and its Impact on Foreign Trade," PROMPERÚ, May 2023
  • Webinar, "Key aspects of the Tax Closure and the Annual Income Tax Return 2022" by Thorne Echeandía & Lema Abogados, December 2022
  • Event, "Affidavit of the Final Beneficiary," Diploma in Taxation of the College of Public Accountants of Lima, May 2022

Prior Experience

Paola has experience as a senior associate in the tax area of a renowned law firm from 2022 to 2024 and as an associate and legal assistant in the same field from 2018 to 2021. During her pre-professional stage, she completed internships in tax and labor areas at prominent law firms in 2013 and 2014.

Teaching Experience

  • Teaching assistant for "International Taxation and Agreements to Avoid Double Taxation" and "Taxation of Digital Business and Technology" course, taught by Professor Jesús A. Ramos Angeles at the Peruvian University of Applied Sciences – UPC
  • Teaching assistant for "Income Tax and IGV" course at the Faculty of Law of  Pontifica Universidad Católica del Perú
 

Memberships and Affiliations

Lima Bar Association