Miguel A. Santiago-Rivera
Casillas, Santiago & Torres
El Caribe Office Building
53 Palmeras Street, 16th Floor
San Juan, Puerto Rico 00901
Mr. Santiago counsels employers in all aspects of Corporate, Tax, Employee Benefits, Employment and Real Estate law. Mr. Santiago represents local and multinational clients in the referenced areas during mergers and acquisitions, corporate reorganizations, spin-offs and divestitures.
Mr. Santiago also has vast experience advising employers with the implementation and administration of tax-qualified pension, profit-sharing, savings, stock bonus, deferred compensation arrangements, executive compensation, stock option plans and compliance with local and federal rules governing health, welfare and retirement plans. This includes statutory requirements imposed by ERISA, U.S. and Puerto Rico Internal Revenue Codes, required governmental filings, plan terminations, correction of plan qualification failures, QDRO’s, nondiscrimination testing, disclosure and reporting requirements, audits and examinations and continually represent employers in administrative proceedings before the US and PR Department of Labor, Internal Revenue Service and PR Department of the Treasury.
Mr. Santiago-Rivera counsels companies in the retail, insurance, wholesale goods, professional services, healthcare, transportation, manufacturing, banking and financial services industries as well as to nonprofit organizations.
Our tax attorneys offer a careful planning of corporate structure and provide advice on the different tax considerations, alternatives and choices that are indispensable to the success of business operations locally. Puerto Rico also hosts a variety of tax incentives and tax credits that we can negotiate if applicable to your business. CST’s tax attorneys regularly assist clients via an integrated approach which includes tax planning, structuring, compliance, legislation awareness and tax transactional services.
CST’s tax attorneys provide sophisticated advice, tax updates and solutions to your business tax needs. Our seasoned attorneys have a wide range of tax historical knowledge, experiences and viewpoints. Most of them actively participate in tax committees and trade associations to help ensure that our clients are immediately informed of emerging and relevant issues that may have an impact on their business. We also counsel and help our clients in applying and qualifying for local tax exemptions such as the special tax rates afforded to high net-worth individuals that move to Puerto Rico under Act 20, the export of services under Act 22, and the exemptions on manufacturing provided by Act 73.
CST offers its clients comprehensive tax experience, strategic analysis, and innovative solutions in the following areas: Puerto Rico State and Local Taxation (SALT), including Sales and use tax (SUT) to value added tax (VAT) transformation matters, Industrial Tax Exemption, Tax Legislative Services, Tax Exemptions on Exporting Services, Exempt Organizations, Tax Controversies and Transactional Services, Tourism and Hospitality Industry, Internal Revenue Licenses, Film Industry Tax Credits, International Banking Entities, International Insurance Centers, Real Estate Investment Trusts (REIT), Agricultural Incentives Law and Tax Exemption for Hospitals.
Our firm’s attorneys are known for having substantial and diverse experience in their fields. This experience gives our law firm the breath, scope and insight that are expected from a full service institutional firm. All of our attorneys have ample major law firm experience or have either served with government agencies, the judicial branch or private corporations or a combination of the above. Thus, having the legal skills and business sense required to handle complex disputes, controversies and resolve difficult regulatory and business problems.
All of the firm’s attorneys are committed to vigilantly watch the interests of our clients. As such, all of our attorneys actively participate in business activities and gatherings relevant to their client’s line of business. The firm’s attorneys also partake in civic and industry trade associations, legal panels, conferencing in seminars, and they are often asked to comment or draft pending legislation and/or rules and regulations in the Commonwealth of Puerto Rico.
“By balancing our deep understanding of Puerto Rico’s legal and business landscape with efficient and modern work methods, CST Law provides a refreshingly unique balance legal service experience to our clients. With our six major legal practice areas for businesses in Puerto Rico, our clients get big value in a small and very personal package.”