O'Neill & Borges

The market-leading team at O'Neill & Borges advises insurers, government agencies and multinational corporates across sectors ranging from financial services, consumer products, healthcare and manufacturing to real estate, tech, energy, telecoms and hospitality, on the full range of tax matters. The practice’s comprehensive service covers the tax aspects of M&A, the determination of tax-efficient structures, administrative procedures, tax incentives, transactional work related to bond issuances and financing transactions, tax registrations and compliance, pension and employee benefits, and tax litigation challenging tax impositions by the Puerto Rico Secretary of the Treasury, the Municipal Revenue Collection Centre and various municipalities. The practice is headed by Amaya Iraolagoitia, who brings expertise in tax exemptions related to industrial and renewable energy projects, and who provides representation in judicial and administrative tax procedures, and Rosa González-Lugo, who draws on over three decades' experience in tax planning and structuring, and in tax compliance matters related to commonwealth and municipal taxes. Other key figures include Cristina Morazzani-Jové, who specialises in tax issues related to market entry; Michelle Marichal-Soderberg, who negotiates economic incentives contracts with the Department of Economic Development and Commerce of Puerto Rico; Denisse Ortiz-Torres, who advises financial vehicles on the creation of private equity funds; and Odalys Fuentes Cruz, who was promoted to partner in December 2023.