Roberto L. Cabaņas 

Mr. Cabanas regularly assists clients in structuring corporate, real estate and tax incentive driven transactions in Puerto Rico, including complex tourism, energy and infrastructure projects. He also represents clients before Puerto Rico taxing authorities, including negotiating closing agreements and private letter rulings with the Puerto Rico Treasury Department on various tax matters; among others, the structuring and restructuring of Puerto Rico operations, the repatriation of earnings and the taxation of corporations, partnerships, trusts and nonresident investors.

Mr. Cabanas participated in the conceptualization and drafting of various Puerto Rico tax and tax incentive laws and their regulations, including the Puerto Rico Tourism Development Acts of 1993 and 2010 and the Puerto Rico Internal Revenue Codes of 1994 and 2011. He served as Special Advisor to the Secretary of the Treasury in connection with the enactment of the Puerto Rico Internal Revenue Code of 1994.

He regularly lectures on various tax matters, including the Puerto Rico tourism incentives program and partnership taxation. Mr. Cabanas has served as member of the Board of Directors of the Puerto Rico Society of Certified Public Accountants and has also served as president of various of its committees.

From 1990 to 1994 he was an Adjunct Professor in the School of Business Administration at the University of Puerto Rico.

Recent engagements have included structuring of major hospitality developments, public private partnership projects and of the largest renewable energy project to-date in Puerto Rico. He is a member of the team that assisted Autopistas Metropolitanas de Puerto Rico LLC, an Abertis/Goldman Sachs consortium that was awarded a concession to operate and maintain two major toll roads in Puerto Rico. This is the first public-private partnership project developed under the Puerto Rico Public Private Partnerships Act of 2009.