Rafael O. Baella-Ors

Mrs. Carballo Chairs McConnell Valdés' Tax Practice Group. She focuses her practice on complex corporate tax matters, including startup operations, inbound and outbound corporate reorganizations, acquisitions, financings, exit strategies, legislative affairs, tax incentives and exemptions, and competent authority proceedings between the Puerto Rico Treasury Department and the Internal Revenue Service. A substantial part of her practice is devoted to tax minimization strategies through ...

Mr. Méndez-Benabe chairs McConnell Valdés' Corporate Practice Group. His practice focuses on corporate and financing transactions, including mergers and acquisitions, commercial financing and public finance. He also has extensive experience with public private partnerships and financial institutions regulations. Over the years, he has advised banks, broker-dealers, and other financial institutions on corporate (including mergers & acquisitions) matters, the structuring and n...

He concentrates his practice in the representation of hospitality industry clients. He has structured joint ventures for investments in hospitality projects and has represented developers in all aspects of the financing of these projects, including the negotiation and execution of credit agreements, guaranty agreements and mezzanine financing arrangements. He has also represented developers in the negotiation and execution of hotel management agreements with some of the principal hotel brands...

Angel A. Morales-Lebrón is a lawyer recognized by Best Lawyers in the practice area of Tax Law. Angel A. practices law in San Juan, Puerto Rico Best Lawyers has recognized Angel A. Morales-Lebrón 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 Angel A. Morales-Lebrón is held by other lawyers.

Mr. Bengoa has developed a general practice concentrating in Puerto Rico tax incentive issues for manufacturing entities, and the negotiation of tax incentives grants and infrastructure and location incentives agreements with the Puerto Rico Industrial Development Company. Mr. Bengoa also specializes in negotiating tax incentives for companies engaged in recycling and renewable energy projects. He also emphasizes in general corporate, real estate, employee benefits and health care law practic...

Shiara Diloné-Fernández is a lawyer recognized by Best Lawyers in the practice area of Labor and Employment Law. Shiara practices law in San Juan, Puerto Rico Best Lawyers has recognized Shiara Diloné-Fernández since 2024. 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 Shiara Diloné-Fernández 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...

Mr. Juan C. Nieves-González, Esq. is an attorney at Casillas, Santiago & Torres, LLC, where he serves in the Litigation, Insurance and Labor & Employment groups. Prior to joining CST, he worked for over six (6) years at another firm focusing on civil rights and labor and employment matters. He has experience in conducting direct and cross examinations of witnesses in court, including in civil jury trials before the United States District Court for the District of Puerto Rico. H...

Mr. Rodríguez, who joined the Firm in 1974, practices in the areas of tax exemption, general corporate and government contracts. He has negotiated and re-negotiated dozens of grants of tax exemption for companies owned by U.S., European and Puerto Rican entities, including Johnson & Johnson, Schering-Plough, Medtronic, Harvey Hubbell, Astra-Zeneca (U.K.), Aventis (France) and MOVA (Puerto Rico).

Elizabeth Perez-Lleras is a lawyer recognized by Best Lawyers in the practice area of Labor and Employment Law. Elizabeth practices law in San Juan, Puerto Rico Best Lawyers has recognized Elizabeth Perez-Lleras since 2024. 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 Elizabeth Perez-Lleras is held by other lawyers.