Biography

Amilkar O. Cruz-Pastrana joined the firm in 2023 as an associate attorney in the Corporate Department.

He concentrates his practice on corporate and tax matters particularly assisting clients with government and business regulatory and compliance, tax incentives applications and government contracting.

Amilkar assists clients with tax grants, private letter rulings, and discretionary determinations before Puerto Rico’s taxing authorities, and advice on Act 60-2019 and related economic development frameworks promoting investment across industries such as manufacturing, export services, tourism, and renewable energy.

Leveraging his public-sector experience, Amilkar also assists clients with engaging effectively with government agencies, structure compliant strategies, and align operations with regulatory and policy priorities.

Prior to joining O’Neill & Borges, Amilkar served as General Counsel of the Puerto Rico Federal Affairs Administration (PRFAA) in Washington, D.C., and before that, as Senior Law Clerk to the Puerto Rico Supreme Court Justice, Hon. Edgardo Rivera-García.

Before rejoining O’Neill & Borges, he served as General Counsel of the Puerto Rico Federal Affairs Administration in Washington, D.C., and as Senior Law Clerk to the Hon. Edgardo Rivera-García of the Supreme Court of Puerto Rico.