Ricardo J. Rivera ("Ricky") is Counsel in the Firm's North America Tax Practice Group (NATPG) and is based in the Firm's Miami office. Born and raised in Puerto Rico, Ricky has both the language skills and the cultural competence to effectively assist clients dealing with tax issues throughout the United States and Latin America.
Prior to joining Baker McKenzie, Ricky served as Director & Tax Counsel for American Airlines for almost ten years, focusing on tax planning with respect to federal and international taxes, employee benefits, and executive compensation. He also managed tax planning and controversy issues driven by international assignees. Finally, Ricky managed audits, met with tax authorities, and developed strategies for defending against foreign tax assessments in throughout Mexico, Central America, South America, and the Caribbean.
Ricky has experience with international tax research, planning and controversy issues on matters involving income, payroll, property, and transaction taxes including value-added taxes (VAT). He evaluates the tax impact of new products, services, and markets, and recommends tax efficient structures and drafts contract provisions that minimize risks and are consistent with the client’s tax strategy.
Since the adoption of the Tax Cuts and Jobs Act of 2017 (TCJA), Ricky has focused on advising clients with both inbound and outbound operations on the impact of the Section 951A tax on Global Intangible Low-Taxed Income (GILTI), opportunities created by the Section 250 deduction for Foreign-Derived Intangible Income (FDII), and post-TCJA cash repatriation strategies.
Finally, Ricky assists clients with tax issues related to executive compensation plans and employees on international assignments throughout Latin America, Europe, and Asia.
Professional Associations and Memberships
- American Bar Association
- Dallas Bar Association
- Texas Society of CPAs
- Puerto Rico CPA Society
- U.S. Tax Court (2018)
- U.S. Court of Appeals, Fifth Circuit~United States (2018)
- U.S. Claims Court~United States (2018)
- U.S. District Court, Northern District of Texas~United States (2017)
- U.S. District Court, Eastern District of Texas~United States (2017)
- U.S. District Court, Western District of Texas~United States (2018)
- U.S. District Court, Southern District of Texas~United States (2018)
- Texas~United States (2015)
- U.S. District Court, District of Puerto Rico (2005)
- Puerto Rico (2004)
- Georgetown University Law Center (LLM in Taxation, with a Certificate in Employee Benefits Law) (2006)
- University of Puerto Rico (JD magna cum laude) (2003)
- University of Puerto Rico (Bachelor in Business Administration, Major in Accounting magna cum laude) (1999)