Richard Martínez Mercado

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...

Hermann D. Bauer-Álvarez is a top attorney recognized by Best Lawyers in the practice area(s) of Arbitration and Mediation, Debt & Equity, Insolvency and Reorganization Law and Litigation. Hermann D., who practices law in San Juan, Puerto Rico, has been recognized since 2019. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Hermann D. is held by other top lawyers in the same geographic and legal practice area.

As Chair of the Labor & Employment Law Practice Group Ms. Montaner-Sevillano brings to the table her extensive experience in the field and she is able to provide a deep understanding of the intricacies of conducting business in Puerto Rico as well as a unique awareness of the importance of budget supervision and controls. Ms. Montaner-Sevillano concentrates her practice in employment rights laws. She provides counseling and litigation defense in cases filed under the Americans with Disabi...

Juan A. Frau Escudero is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation. Juan A., 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 Juan A. is held by other top lawyers in the same geographic and legal practice area.

Michell M. Feliciano Rodríguez is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Michell M., who practices law in San Juan, Puerto Rico, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Michell M. is held by other top lawyers in the same geographic and legal practice area.

Walter F. Alomar-Jiménez is a Capital Member in the Corporate Department of O'Neill & Borges LLC with over 20 years of experience. Walter has been consistently listed in Best Lawyers as a leading attorney for real estate, corporate and M&A transactions. Over the years, Walter has been involved in transactions related to all aspects of real estate, commercial finance, creditor's rights, distressed asset acquisitions, mergers & acquisitions and general corporate practices. Wa...

Mr. García-Negrón is a securities, corporate and commercial finance attorney who focuses on providing practical advice and creative solutions to clients in a wide variety of business matters and industries, including domestic and foreign banking and financial services, investment management, hospitality, real estate, education, telecommunications, life sciences, healthcare, aviation and energy. He also counsels clients on estate and trust planning and is very active in the entre...

Jaime Mercado-Almodóvar is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law. Jaime, who practices law in San Juan, Puerto Rico, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jaime is held by other top lawyers in the same geographic and legal practice area.

Luis Raúl Román Negrón is a top attorney recognized by Best Lawyers in the practice area(s) of Appellate Practice and Litigation. Luis Raúl, who practices law in San Juan, Puerto Rico, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Luis Raúl is held by other top lawyers in the same geographic and legal practice area.

Alexandra C. Casellas-Cabrera is a top attorney recognized by Best Lawyers in the practice area(s) of Competition / Antitrust Law. Alexandra C., who practices law in San Juan, Puerto Rico, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Alexandra C. is held by other top lawyers in the same geographic and legal practice area.