Samuel F. Pamias-Portalatín

Mr. Juan J. Casillas-Ayala, Esq. is an Attorney at Casillas, Santiago & Torres, LLC, where he specializes in Labor & Employment and Commercial Litigation. He was a shareholder in the Labor and Employment division of a major law firm in Puerto Rico, where he further sharpened his litigation skills during his 11 years tenure at the firm. Prior to this, he served as law clerk at the Court of Appeals with now Supreme Court Justice Rafael Martínez-Torres and subsequently at the Supreme Co...

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...

Francisco J. García is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law. Francisco J., who practices law in San Juan, Puerto Rico, has been recognized since 2015. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Francisco J. 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. Miguel A. Santiago. Esq. is an Attorney at Casillas, Santiago & Torres, LLC. Prior to founding CST, Mr. Santiago was a partner at one of Puerto Rico’s largest and oldest law firms where he spent close to ten years counseling in the corporate-tax area including corporate, tax, employee benefits, real estate and employment law. Before such tenure, he was a senior tax consultant at Ernst & Young, LLP. Mr. Santiago counsels employers in all aspects of Corporate, Tax, Employee Be...

Emanuel Álvarez Pérez is an associate in the San Juan, Puerto Rico, office of Jackson Lewis P.C., where he focuses on representing employers in workplace law matters. His practice encompasses preventive advice, counseling, and litigation defense in discrimination, harassment, corporate investigations, company reorganizations, leaves, accommodations, and employee misconduct. Emanuel also advises on compliance with local employment regulations, including drafting policies, handboo...

Patricia M. Marvez-Valiente is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. Patricia M., 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 Patricia M. is held by other top lawyers in the same geographic and legal practice area.

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...

Eddalee Quiñones is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. Eddalee, 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 Eddalee is held by other top lawyers in the same geographic and legal practice area.

Rafael Escalera Rodríguez is a top attorney recognized by Best Lawyers in the practice area(s) of Arbitration and Mediation, Bet-the-Company Litigation and Litigation. Rafael, who practices law in San Juan, Puerto Rico, has been recognized since 2014. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Rafael is held by other top lawyers in the same geographic and legal practice area.