Sonia I. Torres-Pabón

Ms. Toro has developed a general corporate tax practice with emphasis in employee benefits, income tax, tax incentives, property taxes and municipal license tax. She also possesses experience in the litigation of tax controversies before the Puerto Rico courts, as well as in governmental and legislative affairs regarding labor issues within the public sector. As an employee benefits' attorney, she provides counseling to clients on the qualification and administration of Puerto Rico and U.S. r...

Ms. González-Berríos' practice emphasis is on corporate tax and employee benefits. She has advised taxpayers regarding both tax and tax exemption issues relating to corporate acquisitions, reorganizations and liquidations. Ms. González-Berríos has represented clients in adversarial proceedings, requests for private letter rulings and negotiations of closing agreements before the Puerto Rico Treasury Department. Ms. González-Berríos regularly advises c...

Amaya Iraolagoitia is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law and Tax Law. Amaya, who practices law in San Juan, Puerto Rico, has been recognized since 2016. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Amaya 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...

Maristella Collazo-Soto is a top attorney recognized by Best Lawyers in the practice area(s) of Intellectual Property Law. Maristella, who practices law in San Juan, Puerto Rico, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Maristella is held by other top lawyers in the same geographic and legal practice area.

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

Shiara Diloné-Fernández is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. Shiara, who practices law in San Juan, Puerto Rico, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Shiara is held by other top lawyers in the same geographic and legal practice area.

Mr. Rodríguez-Ema concentrates his practice in government affairs, corporate law, and securities matters. Mr. Rodríguez-Ema also works on infrastructure and privatization projects. During the last two decades, he worked on all major privatization endeavors conducted by the government of Puerto Rico, including the sale of Puerto Rico Telephone Company. He is the former Chief of Staff under Governor Luis Fortuño's administration. In that capacity Mr. Rodríguez-Ema he...

Javier Vázquez-Morales is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative Law and Energy Law. Javier, who practices law in San Juan, Puerto Rico, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Javier is held by other top lawyers in the same geographic and legal practice area.

Carolina Velaz Rivero is a top attorney recognized by Best Lawyers in the practice area(s) of Insolvency and Reorganization Law. Carolina, who practices law in San Juan, Puerto Rico, has been recognized since 2021. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Carolina is held by other top lawyers in the same geographic and legal practice area.