Melvin Rivera

Limited Member

Mr. Rivera’s areas of practice include Puerto Rico and federal income taxation, tax litigation matters, industrial and tourism tax exemption, and other local taxation issues such as property, municipal license, sales and use and municipal construction excise taxes.  Melvin joined PMA’s tax practice group in 2000 and has been a partner since 2003. Prior to joining PMA, he practiced in the tax department of another local law firm and as a senior tax consultant with Ernst & Young, LLP.  He has been a member of the Tax Committee of the Puerto Rico Society of Certified Public Accountants.


Place of birth:


MayagŁez, PR

Education:


  • University of Puerto Rico Law School, San Juan, PR
    1996 J.D.
    Cum Laude
    Law Review: University of Puerto Rico Law Review, Member,1995 - 1996 
  • University of Puerto Rico, Mayaguez Campus, PR
    1993 B.B.A.
    Magna Cum Laude

Bar Admissions:


  • Commonwealth of Puerto Rico, 1997
  • U.S. District Court for the District of Puerto Rico, 1997
  • U.S. Tax Court, 2002
  • U.S. Court of Appeals for the First Circuit, 2003

Practice Areas:

Professional Associations and Memberships:


  • Puerto Rico Bar Association
  • Puerto Rico Society of Certified Public Accountants

Engagements:


  • Counsels clients in a wide area of Puerto Rico and United States tax related matters.  Actively participated in the negotiation of closing agreements and private letter rulings with the Puerto Rico Treasury Department on various tax matters.
  • Has extensive experience in the negotiation of tax exemption decrees with the Puerto Rico Industrial Development Company.
  • In addition, Mr. Rivera has a significant experience in providing support to our litigation group in tax related litigation, such as Industria Lechera de Puerto Rico, Inc. v. Municipio de Toa Baja; in which represented Industria Lechera de Puerto Rico, Inc. along with his partners José R. Cestero and Heidi Rodríguez. . In that case, the Firm obtained a favorable judgment against Municipality of Toa Baja challenging the assessment of municipal construction excise taxes and municipal license (patente) taxes with respect to the creation of a new building used by Indulac in its business.

Contact Information:

Email:
mrivera@pmalaw.com

Phone:
(787) 274-4922

Fax:
(787) 274-1470

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