Lourdes del R. Fontanillas-Lopez San Juan, Puerto Rico
| Principal Associate | |
| phone | (787) 759-4156 (787) 759-8000 Ext. 2175 |
| fax | (787) 474-2351 |
| Email Me | |
| vCard |  |
Lourdes del R. Fontanillas-Lopez is a Principal Associate in the Tax Department of the Firm. Her practice focuses on transactional tax planning and advising a broad range of Puerto Rico, United States and foreign business entities on a variety of tax matters, including corporate tax, international taxation (federal income taxation on CFCs, Subpart F income, among others), tax incentives, exemption issues and employment and withholding taxes. Her practice also includes the Puerto Rico and U.S. taxation of investment income, including governmental obligations, and general Puerto Rico state and local taxes, such as income, sales and use, municipal license and property taxes. Ms. Fontanillas-Lopez also has significant experience in the area of mergers and acquisitions, liquidations, corporate divisions and complex reorganizations involving Puerto Rico and United States tax issues. She has successfully represented clients in administrative procedures before the United States Internal Revenue Service, the Puerto Rico Treasury Department and the municipal taxing authorities with respect to tax clearances, private letter rulings and closing agreements, and in the negotiation of industrial and tourism tax exemption grants with the Puerto Rico Office of Industrial Tax Exemption and the Puerto Rico Tourism Company, respectively. Ms. Fontanillas-Lopez is a Certified Public Accountant and a licensed Notary Public.
- Bar Admissions:
- Puerto Rico, 2002
- U.S. Court of Appeals 1st Circuit, 2008
- Education:
- Georgetown University Law Center, Washington, District of Columbia,
2004
LL.M.
Major: Taxation - Pontifical Catholic University of Puerto Rico School of Law, Ponce, Puerto Rico,
2001
J.D.
Honors: Summa Cum Laude
Honors: Dean's Honor List
Honors: Class Rank:1 - Pontifical Catholic University of Puerto Rico, Ponce, Puerto Rico,
1996
B.A.
Honors: Summa Cum Laude
Honors: Dean's Honor List
Honors: Accounting Department Highest GPA Award
Honors: College of Business Administration Highest GPA Award
Major: Accounting
- Published Works:
- El plan de pago como opcion, El Nuevo Dia, at p. 12-13, April 3, 2005
- Classes/Seminars Taught:
- Estimated Taxes, Puerto Rico Society of CPAs, 2004
- Honors and Awards:
- Recipient, Puerto Rico Bar Association all Puerto Rico Award for Highest GPA in Civil Law, Class, 2001
- Excellence Award for Highest GPA in the School of Law, Class, 2001
- Award for Highest GPA in Civil Law, Evidence and Notarial Law, 2001
- West Group Outstanding Scholastic Achievement Award, 1999 - 2000
- Professional Associations and Memberships:
- Puerto Rico Bar Association, 2002 - Present
- Member
- American Bar Association, Tax Section, 2004 - Present
- Member
- Puerto Rico Society of Certified Public Accountants, 1998 - Present
- Member
- Puerto Rico Chamber of Commerce, 2007 - Present
- Member, Tax Committee
- Puerto Rico Chamber of Commerce, Network of Women Entrepreneurs, 2007 - Present
- Member
- American Institute of Certified Public Accountants, 1998 - 2004
- Member
- Languages:
- Spanish
- English
- Fraternities/Sororities:
- Phi Alpha Delta
- Mu Alpha
