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Jorge M. Oben-Cuadros

Jorge M. Oben-Cuadros

Senior Counsel

Jorge M. Oben-Cuadros
Contact Me

Services & Specializations

Admissions

District of Columbia;
Puerto Rico;
US Tax Court

Languages

Spanish

Address

1901 L Street NW, Suite 620, Washington, DC 20036

Office Tel.

202.655.2863

Overview

Jorge focuses on tax planning matters, tax controversy and tax policy. He represents individuals and businesses—including multinational corporations, high-net-worth individuals, and family offices, particularly from Latin America and Puerto Rico—on complex U.S. international tax matters. His practice includes advising on inbound structuring, cross-border planning, IRS examinations, and tax policy developments. Jorge’s experience spans both the public and private sectors. Prior to joining Procopio, Jorge worked at the U.S. Internal Revenue Service (IRS) Office of Associate Chief Counsel (International). Jorge drafted legal guidance, including the Global Intangible Low-Taxed Income (GILTI) regulations, and provided advice to the IRS, U.S. Department of the Treasury, and to U.S. taxpayers. Jorge also served as IRS detailee on U.S. House of Representatives Committee on Ways and Means, where he assisted with matters involving international tax (including Puerto Rico and the other territories), corporate tax, and the energy provisions in the Inflation Reduction Act of 2022.

  • American Bar Association, Section of Taxation, Loretta Collins Argrett Fellow, 2023-2026
  • IRS Excellence Award (Schedules K-2 and K-3 Team), 2020
  • Deputy Commissioner’s Award (International Training Strategy), 2020
  • Treasury Department’s Legal Division Award for Legal Team of the Year (GILTI Team), 2019
  • Commissioner’s Award (Tax Cuts and Jobs Act Implementation Team), 2019
  • Deputy Commissioner’s Award (TCJA Face-to-Face Training Team), 2019

  • LLM (Taxation), Georgetown University Law Center
  • JD, Universidad de Puerto Rico
  • BS (Business Administration, Accounting), Universidad de Puerto Rico

  • Presenter. “Reforma Fiscal en EE.UU. – ¿Qué Está Pasando en Washington D.C.?” webinar. July 1, June 12, and April 9, 2025.
  • Panelist. “The Role of U.S. Trade Agreements in Tax Disputes,” 17th Annual Tax Controversy Forum, New York, New York, June 26, 2025.
  • Panelist. “Transatlantic Tax Incentives and Countermeasures: Navigating Minimum Taxes and Regulatory Challenges,” U.S. and Europe Tax Practice Trends, American Bar Association Tax Section, Amsterdam, Netherlands, April 11, 2025.
  • Panelist. “Compliance Tributario: De la Gestión de Riesgos a la Ventaja Competitiva Reputacional,” Colegio de Contadores Públicos de Guadalajara Jalisco, Virtual, February 24, 2025.
  • Panelist. “International Taxation: Technical Pillar Two,” D.C. Tax Bar Conference, Washington, D.C., January 16, 2025.
  • Guest Speaker. “ABA Tax Times: People in Tax Podcast,” ABA Tax Section, November 14, 2024.
  • Panelist. “Winds of Change in International Tax Systems,” The New Era of Taxation, an International Bar Association IBA Taxes Commitee Conference, Lisbon, Portugal, November 7, 2024.
  • Moderator. “Fireside Chat with Scott M. Levine, Acting Deputy Assistant Secretary (International Tax Affairs),” Procopio International Tax Institute, San Diego, CA, November 1, 2024.
  • Moderator. “Collections and BBA Partnerships: How to Represent the Partner,” ABA Tax Section Virtual 2024 Fall Tax Meeting, Virtual, September 26, 2024.
  • Panelist. “Current Legislative Trends,” ABA/IBA 16th Annual U.S. and Latin America Tax Practice Trends Conference,” Miami, FL, June 14, 2024.
  • Guest Lecturer. “U.S. Outbound Taxation,” Howard University School of Law, Washington D.C., March 15, 2024.
  • Co-presenter. “U.S. Tax Update – Recent Case Law and Other Developments,” IFA Mexico, Mexico City, February 21, 2024.
  • Panelist. “Pillar Two: Latest Developments, Implementation and Next Steps,” 2024 Midyear Tax Meeting, San Francisco, CA, January 19, 2024.
  • Panelist. “U.S. International Tax Policy Update: The View from Congress and the IRS,” Procopio International Tax Institute, San Diego, CA, May 25, 2023.
  • Panelist. “Basics of International Taxation 2022: Taxation of Foreign Income: U.S. Shareholders in Controlled Foreign Corporations,” Practising Law Institute, New York City, July 20, 2022.
  • Panelist. “OECD Pillars I and II – What You Need to Know,” D.C. Bar, Virtual, December 7, 2021.
  • Panelist. “TCJA 3 Years Later: Where Do We Stand Now?” FBA Tax Law Conference, Virtual, March 3, 2021.
  • Panelist. “Can’t Touch This – The Basics of Intangibles,” ABA Tax Practice Essentials Webinar, February 12, 2020.
  • Panelist. “Can’t Touch This – The Basics of Intangibles,” ABA Fall Meeting, San Francisco, CA, October 3, 2019.

  • D.C. Bar Association, Taxation Community; Steering Committee Member, 2023-present
  • Federal Bar Association (FBA), Section on Taxation, Beyond-the-Beltway Committee, Chair, 2022-2024; Health and Wellness Committee, Past Co-Chair, 2021-2022; Diversity, Equity, and Inclusion Committee, Past Co-Chair, 2019-2021
  • American Bar Association (ABA), Section of Taxation, U.S. Activities of Foreigners and Tax Treaties Committee and Foreign Activities of U.S. Taxpayers Committees, Member, 2023-present
  • USA Branch of the International Fiscal Association (IFA), District of Columbia Region, Regional Counsel, 2024-present

  • LaMay, Colleen. “Moves and Appointments: Private Practice,” Tax Notes, November 4, 2024.
  • Serrano-Román, Angélica. “Ex-IRS Attorney Joins Firm Advising Puerto Rico on Global Deal,” Bloomberg Tax, October 7, 2024.
  • Velarde, Andrew. “Official Says Info Return Penalty Suits Not Feasible After Farhy,” Tax Notes, June 5, 2023.
  • Song, Stephanie. “House GOP Bill Aims to Hit Back at OECD Global Tax Deal,” Tax Notes, May 29, 2023.
  • Bulusu, Siri. “IRS Mulling More Fixes to Lingering Dividend Deduction Issues,” Bloomberg Tax, March 4, 2021.