Cardona Zapata, Roberto

Roberto Cardona Zapata

Baker & McKenzie Abogados, S.C.


Roberto Cardona has been a member of the Firm’s Tax Practice Group since 2003. In addition to his practice, Mr. Cardona has written several articles on tax opportunities for Baker McKenzie publications and external magazines. He has also served as speaker in Firm-sponsored seminars and conferences.

Practice Focus

Mr. Cardona is seasoned in tax planning and litigation in connection with tax, administrative law and constitutional matters.

Representative Legal Matters

  • Participated in various tax litigations against the Ministry of Finance and Public Credit.
  • Assisted in developing a strategy aimed at determining the unconstitutionality of penalties imposed by the Energy Regulatory Commission to a client in the gas industry.
  • Participated in developing a strategy and in following up several amparo actions in tax matters.
  • Advised a client in the lighting industry in its cross-border operations involving bi-national agreements set forth in tax treaties to avoid double taxation and the free trade agreement.
  • Participated in a tax structure study for an entertainment company involving commercial agreements with different countries.
  • Participated in various queries for the interpretation of tax provisions.
  • Participated in the development of various tax strategies and company restructurings.
  • Participated in the development and follow-up of various administrative law proceedings.
  • Participated in the development of strategies involving the litigation of public bidding matters.
  • Participated in the development of legal strategies to attend administrative procedures with several governmental entities (i.e. Profeco, Invea, Cofepris, Turismo, etc.) with the aim to avoid penalties or any administrative sanctions.

Professional Associations and Memberships

  • American Chamber of Commerce of Mexico A.P. - Member
  • Asociacion Nacional de Abogados de Empresa - Member


  • Mexico (2005)


  • Georgetown University Law Center (Diploma International Taxation) (2010)
  • Universidad Panamericana (Master Tax Law) (2009)
  • Escuela Libre de Derecho (Degree Tax Law) (2007)
  • Universidad Panamericana (Diploma International Tax Law) (2006)
  • Universidad Iberoamericana (J.D. Honors) (2005)


  • English
  • Spanish