Bibiana A. Cruz is a tax attorney in Holland & Knight's Miami office and a member of the firm's Tax Practice. Ms. Cruz focuses her practice in the areas of inbound and outbound international tax planning, acquisitions, reorganizations, S corporations and partnership taxation. She also represents underwriters of representations and warranties insurance (RWI) policies in connection with merger and acquisition (M&A) transactions and tax insurance policies. In addition, Ms. Cruz assists nonprofit entities in obtaining tax-exempt status from the Internal Revenue Service (IRS).

Prior to joining Holland & Knight, Ms. Cruz practiced law in Puerto Rico where she advised local and international clients on state and local tax planning matters. She also represented clients on tax controversy matters before the Puerto Rico Department of Treasury and municipalities. Ms. Cruz further assisted businesses in the application for and negotiation of tax incentives grants with the Puerto Rico tax authorities.



  • New York University School of Law, LL.M.
  • University of Puerto Rico School of Law, J.D., magna cum laude
  • University of Puerto Rico, B.S.B.A., Accounting and Finance, magna cum laude
Bar Admissions/Licenses
  • District of Columbia
  • Florida
  • Puerto Rico
  • Certified Public Accountant (CPA)
  • American Bar Association, Tax Section, U.S. Activities of Foreigners and Tax Treaties Committee, Vice Chair, 2023-2024
  • Puerto Rico Certified Public Accountants Society, 2008-Present
  • American Bar Association, Taxation, 2019-Present
Honors & Awards
  • John S. Nolan Fellow, American Bar Association (ABA) Section of Taxation, 2023-2024
  • Holland & Knight Pro Bono All-Star, 2021
  • Finance Award, University of Puerto Rico, 2007


Speaking Engagements