Roberto Arena Reyes Retana


Roberto Arena Reyes Retana


Roberto Arena is a trusted advisor, assisting clients with navigating their business critical corporate/M&A transactions and international tax matters. He is a partner in the firm’s Taxation and Transactions practice groups and a managing partner for the Mexico City office, where he represents clients in the energy, financial services, insurance, and manufacturing sectors. As a recognized international tax attorney, clients seek Roberto’s wide-ranging insights and experience with the structuring and planning of tax-efficient structures. Roberto also advises public companies and multinationals engaged in large-scale and cross-border mergers and acquisitions, business transactions and regulatory matters, antitrust issues, government relations, international tax planning and inbound and outbound international business transactions. Roberto also oversees commercial litigation and labor and employment matters on behalf of his clients, working closely with other members of the Mexico City office to achieve this.

Representing clients across the full spectrum of the energy sector, Roberto advises clients on tax, corporate/M&A, and procurement law, among others. He represents national and international energy companies, financial institutions, developers, and sponsors in their transactions and dispute matters, including, but not limited to, setting up tax efficient structures and operations, cross-border investments, navigating the procurement process as it relates to government entities, and tax disputes. Clients rely on his strategic, 360-degree perspective for guidance on major investment reforms taking place in Mexican energy sector.

Roberto is a founding partner of the Latin American Network, a group of leading independent law firms representing regional and global businesses seeking to invest and expand in the region and beyond. As part of our Latin America Team, Roberto assists Latin American companies looking to invest and set up operations in Mexico, primarily in the Manufacturing, Innovative Technology, Transportation, Energy, and Health Care & Life Sciences sectors. He works closely with local counsel in the region to assist Mexican entities as they seek cross-border, regional expansion into Latin America, and provide full-service capabilities for global and regional entities on their multijurisdictional matters.

Awards and Recognition

  • Recognized, The Best Lawyers in Mexico, (2018-2022)
    • Project Finance and Development (2020)
  • Recognized, Chambers Latin America: Latin America’s Leading Lawyers for Business
    • Tax (Mexico) (2011-2024)
  • Recognized, Chambers Global
    • Tax (Mexico) (2011-2023)
  • Recognized, The Legal 500 Latin America
    • Corporate / Mergers and Acquisitions (2013)
    • Tax (2012, 2013, 2017)
    • Real Estate (2012)
  • Recognized, Finance Monthly Global Award Winner
  • Transfer Pricing Lawyer of the Year – Mexico (2017)
  • Recognized, Leading Lawyer, IFLR1000: Mexico
    • Corporate and Commercial (2013, 2015)
    • Disputes (2013, 2015)
    • Energy and Infrastructure (2018)
    • Mergers and Acquisitions (2018)
    • Restructuring and Insolvency (2013, 2015, 2018)
    • Tax (2013, 2015)


  • Member, International Bar Association
  • Member, Illustrious and National Lawyers’ Association
  • Director and External Advisor, Insurance Companies in the Sectors of Life and Damages
  • Director, Energy Companies
  • Member, Judicial Process Board, Consejo de Procesos Judiciales for the Reforma Newspaper (one of the most recognized newspapers in Mexico)
  • Former Professor, Instituto Tecnológico Autónomo de México (one of the most recognized law schools in Mexico)
    • General Theory of Fiscal Law (Derecho Fiscal I)
    • Mexican Income Tax for Individuals and Corporations (Derecho Fiscal II)


  • Spanish, Native
  • English, Fluent
08 March 2024 Article

New Alternative Dispute Resolution Mechanisms in Tax and Administrative Matters

The new General Law of Alternative Dispute Resolution Mechanisms recently became effective, which will allow companies and individuals to negotiate with tax and administrative authorities through alternative dispute resolution to resolve disputes that arise between them, before, during, and even after the processing of any lawsuit before the Federal Court of Administrative Justice.
15 February 2024 Honors and Awards

Foley Recognized in 2024 Chambers Global Guide

Foley & Lardner LLP announced today that six of its attorneys are recognized in the 2024 edition of Chambers Global. The global guide also recognizes the firm in four practices areas in the U.S. and Mexico.
13 December 2023 Article

Reform to Mexican Law Allows for Virtual Board and Shareholders’ Meetings Needing By-laws Amendments and Specific Requirements for Implementation

Mexican companies are now allowed to hold virtual meetings of shareholders or partners and of board of directors or managers to adopt corporate resolutions.
07 December 2023 Honors and Awards

Foley Attorneys Recognized in Best Lawyers in Mexico 2024

Foley & Lardner LLP is pleased to announce that 13 of the firm’s attorneys from its Mexico City office were selected for inclusion in the 2024 edition of The Best Lawyers in Mexico, and one attorney was named to the Best Lawyers: Ones to Watch in Mexico list.
25 October 2023 Article

Mexican Government Restricts Importation of Certain Fuels and Petrochemicals into Mexico

n October 23, 2023, the Mexican President published in the Official Gazette of the Federation a Decree under which the Mexican Government implements measures to combat the illicit trading of fuels, related to the importation of materials regulated by the Ministry of Energy.
18 October 2023 Article

Mexican Government Promotes Nearshoring Through Tax Benefits