Walter F. Chow

Walter Chow is a senior counsel in the Corporate Department. Walter has over 30 years of experience in tax planning and in negotiating tax exemption grants for clients.

Walter also has extensive experience in mergers and acquisitions. He represented GTE in the acquisition of the Puerto Rico Telephone Company; he represented Intercontinental Hotel Group in the acquisition of the San Juan Grand Hotel; he represented management in the buy-out of Levitt’s Puerto Rico homebuilding operations; he represented Federal Mogul in the acquisition of a retail chain of auto parts stores; he represented Jefferson Smurfit in the acquisition of a corrugated paper manufacturing plant; he represented Mapfre Group in the acquisition of the Puerto Rican American Insurance Company; and he represented Centennial in the acquisition of certain cable TV companies.

Walter also has extensive and varied experience in the area of distribution law, counseling clients such as Procter & Gamble on various distribution, trademark, Law 75 (Puerto Rico’s dealers act) and antitrust matters. He also has an active legislative affairs practice, assisting private clients in drafting and enacting legislation, and assisting the Puerto Rico government in drafting various legislative projects, including the Tax Incentives Act of 1998, the Tourism Development Act of 1993, the Convention Center Authority Act and the amendments to the Games of Chance Act.


  • Princeton University, B.A.
  • Harvard University, M.B.A.
  • Harvard University, J.D.

Bar Admissions

  • Puerto Rico
  • Massachusetts