The knowledge to address any challenge. The experience to solve it.
Your trusted business partner in Puerto Rico.
As a leading full-service law firm in Puerto Rico, O’Neill & Borges provides the comprehensive legal support businesses need to succeed on the Island. With more than 60 years of experience, companies rely on our team to navigate Puerto Rico’s complex legal and regulatory landscape with clarity, precision, and strategic insight. Based in San Juan, our multidisciplinary attorneys deliver trusted guidance across corporate, transactional, regulatory, and litigation matters, helping businesses advance, adapt, and achieve their goals with confidence.
Featured Attorney
Amaya Iraolagoitia
Amaya Iraolagoitia is a Member of O’Neill & Borges’ Corporate Department and one of Puerto Rico’s most accomplished tax practitioners. With more than 30 years of experience and a practice at the firm dating back to 2008, she advises multinational and local companies on all aspects of Puerto Rico tax law, including tax-efficient mergers and acquisitions, cross-border transactions, corporate reorganizations, and complex compliance matters.
Ranked Band 1 in Tax (Puerto Rico) by Chambers Latin America, Amaya is recognized for her technical rigor and strategic approach, as well as her extensive experience in administrative proceedings and tax controversies before the Puerto Rico Treasury Department. Her work spans key industries such as pharmaceuticals, medical devices, high technology, export services, renewable energy, and public-private partnerships. In addition to her client practice, as President of the Tax Committee of the Puerto Rico Manufacturers’ Association, Amaya played a significant role in shaping Puerto Rico’s tax policy, having contributed to the drafting of the Economic Incentives Act (Act 73 of 2008), which is the predecessor to the manufacturing and export services provisions of the currently in effect Act 60-2019.
She is also widely respected within the firm for her commitment to mentoring and developing the next generation of tax attorneys, providing thoughtful guidance and leadership that reflects the same rigor and professionalism that define her practice. Her depth of experience, legislative insight, disciplined judgment and commitment to mentoring make her a trusted advisor in complex and highly regulated environments. Learn more about her and her practice at: Amaya Iraolagoitia | O’Neill & Borges.
Awards & Recognitions
