Mr. Ríos-Méndez is one of PMA’s tax partners and his practice focuses on international tax matters, inbound and outbound corporate reorganizations, registered investment companies, structured investment vehicles and other complex federal, international and Puerto Rico tax law matters. Mr. Ríos-Méndez has been active in some of the major Puerto Rico tourism related projects with respect to the negotiation of tax incentive grants and the sale of tourism investment tax credits. In the Puerto Rico industrial tax incentive area, Mr. Ríos-Méndez has assisted clients in the industrial and service sectors and in recent times has actively participated in the negotiation of tax incentives for clients in the financial services industry. Specifically, Mr. Ríos-Méndez is one of the leading attorneys on Puerto Rico matters dealing with clients migrating to Puerto Rico under Acts 20, 22 and 273 of 2012 and advising such clients on issues ranging from bona fide residency, community property, inbound and outbound transactions, inversions and Subpart F considerations.
Mr. Ríos-Méndez has requested private letter rulings and negotiated closing agreements with the Puerto Rico Treasury Department for the Firm’s clients. He also has acted as tax counsel in the structuring of financing transactions with borrowers located in Puerto Rico, the Baltic region, Eastern Europe and Asia.