Mary Cruz is an Associate at Consortium Legal – Guatemala with experience in tax law, customs law, and competition law. She is actively involved in the strengthening and development of the firm’s competition law practice, while continuing her tax law practice by advising on structuring, regulatory compliance, and taxpayer defense before the Tax Administration.

Her practice focuses on providing strategic and preventive legal counsel to national and international companies, assisting them in designing efficient tax structures, managing tax risks, and representing them in disputes before tax and customs authorities.

In parallel, Mary Cruz pursues an active academic career as a professor at Universidad Francisco Marroquín, where she teaches courses in both the Law and Economics Faculties. She has served as a member of the Law School Council and currently holds the position of Secretary of the Board of Directors of the International Fiscal Association (IFA), Guatemala Chapter, reflecting her leadership and commitment to the advancement of tax law in the region.

Practice Areas

• Tax Law
• Customs Law
• Competition Law

• Master’s Degree in Constitutional Law, Universidad Rafael Landívar, Guatemala (In progress)
• Bachelor of Laws (cum laude), Universidad Francisco Marroquín, Guatemala (2024)

• Member, Guatemalan Bar and Notaries Association
• Member, International Fiscal Association (IFA)