Raymond A. Cabrera Miranda

Eric Pérez Ochoa is a lawyer recognized by Best Lawyers in the practice area of Litigation. Eric practices law in San Juan, Puerto Rico Best Lawyers has recognized Eric Pérez Ochoa 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 Eric Pérez Ochoa is held by other lawyers.

Marie Carmen Muntaner is a top attorney recognized by Best Lawyers in the practice area(s) of Health Care Law and Medical Malpractice Litigation. Marie Carmen, who practices law in San Juan, Puerto Rico, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Marie Carmen is held by other top lawyers in the same geographic and legal practice area.

Her main areas of practice are tax incentives, employee benefits, corporate and individual income taxes. Prior to joining McConnell Valdés, Ms. González-Ibarría was a Legal Counsel with the Internal Revenue Area of the Puerto Rico Treasury Department. While with the Puerto Rico Treasury Department, she reviewed closing agreements and private letter rulings concerning a broad range of issues including general income taxation, withholding, corporate reorganizations and empl...

His main areas of practice are mergers & acquisitions, public financing, debt restructuring, project finance, distribution & sales representation laws and contracts, government bids & contracts, and public-private partnerships. Mr. Céspedes chaired the Firm’s Corporate Practice Group from 2002 to 2018. He is ranked as one of Puerto Rico's Leading Attorneys in the Corporate/Commercial field by the international publication Chambers & Partners in both its Global and...

Denisse Ortiz-Torres is a lawyer recognized by Best Lawyers in the practice area of Tax Law. Denisse practices law in San Juan, Puerto Rico Best Lawyers has recognized Denisse Ortiz-Torres 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 Denisse Ortiz-Torres is held by other lawyers.

Anthony Maceira Zayas is an attorney at MZLS LLC whose practice focuses on Corporate and M&A Law. He advises businesses on corporate governance, mergers and acquisitions, and a wide range of transactional matters, working with clients in San Juan and throughout Puerto Rico. Anthony has been recognized by Best Lawyers in the practice area of Corporate and M&A Law since 2026. This recognition is based on a peer-review process that reflects feedback from other attorneys familiar with his...

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.

She concentrates her litigation practice on intellectual property, securities arbitrations, data security, media and entertainment, and healthcare facility liability. Within these areas, she counsels clients on trademark, copyright, unfair competition, false advertising, right of publicity, and other related commercial matters. Her securities practice, which includes arbitrations before the Financial Industry Regulatory Authority, has allowed her to develop unique skills within this particula...

Mr. Muñiz represents clients in all phases of tax controversy and litigation matters, from tax audits and examinations through administrative appeals and court proceedings. He actively participates in multiple tax litigations representing clients on wide arrays of tax challenges, including: municipal license tax, income tax, personal property tax and construction excise tax deficiency procedures. He also has extensive experience representing taxpayers during the real property tax asses...

Manuel handles complex, high-profile disputes. He has successfully tried multiple cases in federal and state courts, as well as in arbitration proceedings and administrative forums. He also has successfully argued or briefed multiple cases before the First Circuit Court of Appeals, the Puerto Rico Supreme Court, and the Puerto Rico Court of Appeals. Manuel regularly lectures on the Federal Rules of Evidence, and has written multiple articles on evidence, and on the Puerto Rico Dealer and Fran...