Myriam E. Matos-Bermúdez

Ms. Vélez' practice is focused on advising clients on the tax treatment of corporate transactions and reorganizations, as well as assistance in devising tax-efficient corporate structures for new or existing Puerto Rico operations. She has worked extensively with the Puerto Rico tax and industrial incentives acts and provisions relative to U.S. income taxation of international operations, as well as the Puerto Rico and U.S. taxation of investment income, including government obligation...

Alberto Estrella is the managing member and majority shareholder at Estrella, LLC, one of the oldest law firms in Puerto Rico, with a history dating back to the early 1900’s. He is involved in litigation and asked to advise business clients on a diverse variety of matters, including commercial and contract disputes, complex litigation, premises liability and insurance defense, antitrust and business regulation, federal laws and litigation, trademarks and copyrights, administrative law, ...

Jaime Mercado-Almodóvar is a lawyer recognized by Best Lawyers in the practice area of Corporate and M&A Law. Jaime practices law in San Juan, Puerto Rico Best Lawyers has recognized Jaime Mercado-Almodóvar since 2025. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Jaime Mercado-Almodóvar is held by other lawyers.

Mrs. Diana M. Batlle-Barasorda, Esq. is an Attorney at Casillas, Santiago & Torres, LLC, where she serves as a litigation attorney. Mrs. Batlle-Barasorda provides hands on technical expertise and advice in complex litigations and transactions. Prior to such tenure, she was an associate attorney in one of Puerto Rico’s largest and most important law firms. From 1996-1998, Mrs. Batlle-Barasorda also served as a law clerk for now retired Supreme Court Justice Francisco Rebollo Ló...

Elaine Maldonado-Matías is a lawyer recognized by Best Lawyers in the practice areas of Labor and Employment Law and Litigation. Elaine practices law in San Juan, Puerto Rico Best Lawyers has recognized Elaine Maldonado-Matías since 2020. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Elaine Maldonado-Matías is held by other lawyers.

José Fernando Rovira-Rullán is a lawyer recognized by Best Lawyers in the practice area of Corporate and M&A Law. José Fernando practices law in San Juan, Puerto Rico Best Lawyers has recognized José Fernando Rovira-Rullán since 2016. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which José Fernando Rovira-Rullán is held by other lawyers.

Mr. Miranda specializes in commercial law, real estate and general corporate law. He has been involved in the structuring, financing and development of complex residential, tourism and mixed use real estate developments as well as in the development, financing and construction of most major hotels in Puerto Rico. Likewise he has an extensive practice in corporate and commercial finance matters. He also represents the principal advertising and public relations companies in Puerto Rico as well ...

Pedro A. Jiménez Rodríguez is a lawyer recognized by Best Lawyers in the practice areas of Arbitration and Mediation and Litigation. Pedro A. practices law in San Juan, Puerto Rico Best Lawyers has recognized Pedro A. Jiménez Rodríguez since 2020. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Pedro A. Jiménez Rodríguez is held by other lawyers.

Oreste R. Ramos is a lawyer recognized by Best Lawyers in the practice areas of Arbitration and Mediation, Bet-the-Company Litigation, Intellectual Property Law, Litigation and Product Liability Litigation. Oreste R. practices law in San Juan, Puerto Rico Best Lawyers has recognized Oreste R. Ramos since 2018. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which...

Luis A. Oliver-Fraticelli is Co-chair of the Litigation Division at Adsuar, Muñiz, Goyco, Seda & Perez-Ochoa P.S.C. Mr. Oliver handles complex civil litigation before the U.S. District Court for the District of Puerto Rico and the courts of the Commonwealth of Puerto Rico, and has represented parties in arbitration proceedings under the Commercial, Construction and International Rules of the American Arbitration Association. He frequently handles appellate matters before the U.S. C...