Sectors
A middle-aged man with short brown hair, wearing a dark suit, light blue striped shirt, and red tie, pictured against a plain light gray background, embodies the professionalism of a corporate law office.

Roberto Arena Reyes Retana

Partner

Roberto Arena Reyes Retana

Partner

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 & Infrastructure, 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.

Representative Experience

  • Represented Ultradent Products, Inc. in the acquisition of the remaining 49% equity interest in VAMASA SA de CV, a Mexican corporation, from two shareholders.
  • Representing JAMCO, a prominent U.S.-Mexico cross-border and international logistics provider, in sale transaction to Imperative Logistics Group, a leading provider of mission-critical domestic and global forwarding solutions.
  • Represented Quanex Building Products Corporation in its agreement to acquire Tyman plc, a leading international supplier of engineered fenestration components and access solutions to the construction industry in a recommended cash and share offer at an enterprise value of approximately US$1.1billion.
  • Represented a holding company in connection with legal dispute regarding payment for charter services and removal of equipment from vessel.
  • Represented Littelfuse in the acquisition of a manufacturing facility in Mexico, conducting a comprehensive tax analysis to combine existing operations and the new facility.
  • Represented Faurecia in the US$80 million acquisition of two manufacturing facilities through a financial lease agreement.
  • Represented Collins Aerospace in the review of its outsourcing structure in Mexico.
  • Represented Poly, Inc. in the restructuring of its Mexico operations to comply with new outsourcing rules.
  • Represented IGT, a global gaming company, in a US$25 million challenge to an income and value added tax assessment in Mexico.
  • Represented KCA Deutag, an international oil and gas services company, in a complex litigation against the Mexican Treasury.
  • Represented Ecomsur in the structuring of its operations in Argentina through its Mexican subsidiary.
  • Advised Samuel, Son & Co. on the tax structuring of its expanding operations in Mexico.

Awards and Recognition

  • Recognized, The Best Lawyers in Mexico, (2018-2025)
    • Project Finance and Development (2020-2025)
    • Tax Law (2025)
  • 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)

Affiliations

  • 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)

Languages

  • Spanish, Native
  • English, Fluent
September 14, 2026 Foley Viewpoints

Full abatement of penalties and surcharges for outstanding tax liabilities continues in 2027

On September 8, the President of Mexico submitted to the House of Representatives the Federal Revenue Law Initiative for Fiscal Year 2027 (Initiative), as part of the 2027 Economic Package.
September 9, 2026 Foley Viewpoints

Proposed Reform to Mexico’s Foreign Investment Law: National Security Screening for Investments in Sensitive Sectors

On August 30, 2026, President Claudia Sheinbaum submitted an initiative to the Senate to amend Mexico’s Foreign Investment Law (Ley de Inversión Extranjera, or “LIE”). Although the current Article 30 of the LIE authorizes the National Commission of Foreign Investment (Comisión Nacional de Inversiones Extranjeras, or “CNIE”) to block acquisitions by foreign investors on grounds of national security, that authority has not been exercised regularly in practice due to the absence of specific parameters and guidelines.
A desk in a corporate law office with financial charts, a tablet, a notepad, a calculator, a clock, and a glass of water arranged on a bright surface—ideal for Chicago lawyers specializing in intellectual property law.
August 17, 2026 Foley Viewpoints

Recent SAT Publications on Fraudulent CFDIs – Immediate Risks for Your Business

The Tax Administration Service (SAT) continues to audit taxpayers as part of the new expedited domiciliary audit procedure, through which it can determine whether the digital tax invoices (CFDI) issued by such taxpayers are fraudulent.
May 29, 2026 In the News

Mexico City Office Garners Media Coverage for Cross-Border Compliance Strength

Foley & Lardner LLP's Mexico City office and managing partner Roberto Arena Reyes are featured across Mexican media for proactively strengthening cross-border compliance teams amid heightened necessity for due diligence between Mexico and the United States.
April 22, 2026 Foley Viewpoints

Mexican Supreme Court Validates the Blocking of Bank Accounts

On April 6, 2026, the Mexican Supreme Court (“SCJN”), when ruling on the constitutional challenge (acción de inconstitucionalidad) 58/2022, recognized the constitutionality of Article 116 Bis 2 of the Credit Institutions Law (“LIC”), validating the blocking of bank accounts by the Mexican Ministry of the Treasury, through its Financial Intelligence Unit (“UIF”), based on the “Blocked Persons List” when there is sufficient evidence to believe that these persons are involved in crimes of (i) terrorist financing, (ii) operations with illicit funds, or (iii) related offenses. This precedent is of particular relevance for anyone who maintains bank accounts or performs transactions through the Mexican Financial System.
A desk in a corporate law office with financial charts, a notepad, a calculator, a glass of water, an analog clock, and a tablet, sunlight streaming through the window—an organized space ideal for litigation support.
April 13, 2026 Foley Viewpoints

The System for Securing Tax Debts Contested by Taxpayers Made More Flexible

On April 9, 2026, a crucial amendment to Mexico’s Federal Tax Code (CFF) was published, restoring taxpayers’ ability to choose the type of tax guarantee that best suits their needs when securing tax liabilities and thereby avoiding collection actions by the tax authority while any defenses filed are being processed. This gives taxpayers back control over the protection of their interests while litigation regarding tax debts is ongoing.