Roberto Cardona

Roberto Cardona Zapata

Baker & McKenzie Abogados, S.C.


Roberto Cardona is a member of the Tax Practice Group in Baker McKenzie since 2003, and is currently the leader in Public / Administrative Law practice in Mexico.
Roberto has published several articles on tax and administrative opportunities for Baker McKenzie and specialized magazines. Roberto has also been an exhibitor at seminars and conferences sponsored by the Firm.

Practice Focus

Roberto Cardona has focused on tax planning; tax litigation, administrative law, contracting with government, administrative procedures and constitutional matters.

He has participated in various tax litigation against the Tax Administration Service; At the same time, he has participated in the development of the strategy of various protection in tax matters.

He has participated in the development and monitoring of various litigation in administrative matters, either non-conformities in matters of contracting with the Government, administrative appeals, contentious administrative proceedings or appeals before Federal Courts. He has a lot of experience in dealing with administrative procedures with government entities (Profeco, Invea, COFEPRIS, CENACE, SENER, Tourism, etc.) with the aim of avoiding fines or administrative sanctions.

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

Has been a speaker at various seminars on fiscal and administrative material organized by Baker & McKenzie and has written several articles in publications specialized in tax matters (i.e. Forbes, Puntos Finos, IDC, etc).