Biography

Samuel Rosado-Domenech is a Capital Member of the Corporate Department at O’Neill & Borges LLC, where he has practiced since 1995. He focuses on corporate law, tax law, and financing and real estate transactions in Puerto Rico. His diverse practice encompasses tax and business planning, business formation, mergers, acquisitions and reorganizations, and secured and unsecured financing transactions. He also assists clients in the pre-development and development stages of construction projects, providing the land use and permitting counsel necessary to keep projects on track. Over nearly three decades of practice, he has gained extensive experience in all aspects of commercial real estate transactions, including development planning, project and infrastructure finance, investment, leasing, acquisitions and real estate finance.

Before entering private practice, Samuel served as Deputy Executive Director of the Puerto Rico Tourism Company, where he concentrated on hotel development and oversaw the agency’s equity interests in hotels throughout Puerto Rico. In that role, he was instrumental in the conceptualization, creation, and growth of Puerto Rico’s tourism incentives and tax credits program. He now represents many of Puerto Rico’s leading hotels and casinos during both their development and operational stages, advising on hospitality industry projects, hotel and casino development, tourism incentives, permitting, compliance, licensing, and tax matters in Puerto Rico.

Samuel’s representative projects span retail, housing, tourism, manufacturing, and infrastructure in Puerto Rico, including:

• $200 million luxury 600,000+ square foot retail space construction

• $130 million mixed-use, mixed-finance public housing

• $200 million beachfront tourism development

• $50 million expansion of manufacturing facilities

• $1 billion concession to finance, operate, maintain, and rehabilitate public infrastructure under Puerto Rico’s public-private partnership (PPP) program

Throughout his career, he has built a reputation as a trusted Puerto Rico corporate, tax and real estate attorney, known for:

• Advising executives and business leaders on strategic decision-making to address overall business development and operational needs

• Facilitating sustainable business growth and investment

• Successful interfacing with federal, regional, and local government agencies to promote business-friendly legislation, public policy, and regulatory climates

• Representing businesses in administrative proceedings, and supporting cost-effective arbitration, litigation, and dispute resolution