Ms. Rivera Meléndez joined PMA in October 2009. She obtained her JD from the University of Puerto Rico, School of Law, graduating Summa Cum Laude, and her LLM in Taxation from the New York University School of Law. Ms. Rivera’s practice includes advising clients on various tax matters including: Puerto Rico and federal income taxation, corporate and partnership taxation, and other local tax matters such as, estate taxes, property taxes, municipal license taxes, sales and use taxes and value added taxes. Mr. Rivera has assisted clients in the tax structure, organization, license application and compliance procedures to establish and operate an alcoholic beverages business in Puerto Rico.
Recently, she has worked very closely with clients in the structuring, establishment and operation of an international financial entity under Act 273-2012 (the International Financial Center Regulatory Act). She has successfully assisted many clients in the various compliance, regulatory and tax structuring aspects of these heavily regulated entities. Mr. Rivera also assists our clients on various corporate reorganizations, the application and negotiation of tax exemption decrees and tax credits under various local tax incentives acts, including the implementation of different tax structures and pursuing the incentives under Act 22-2012 (the Act to Promote the Transfer of Investors to Puerto Rico ), Act 20-2012 (the Act to Promote the Exportation of Services), Act 74-2010 (the Puerto Rico Tourism Development Act), Act 73-2008 (the Economic Incentives Act for the Development of Puerto Rico) and Act 83-2010 (the Puerto Rico Green Energy Incentives Act).