Cristina Morazzani-Jové

Cristina Morazzani-Jové is a member in the Corporate Department, where she concentrates in tax law. She joined O’Neill & Borges in 2001. Cristina is also a certified public accountant.

Cristina’s practice concentrates in providing advice to clients in connection with a wide variety of corporate and Puerto Rico tax matters, including tax exemption, income taxes, sales and use taxes, excise taxes, municipal license taxes, property taxes and municipal construction taxes.  She also regularly assists clients in the establishment of operations in Puerto Rico, including electing the most advantageous corporate structure and developing strategies to reduce Puerto Rico taxes in connection with their Puerto Rico operations.

Cristina also has experience in conducting reorganizations including handling the corporate and Puerto Rico tax matters; negotiating ruling requests and closing agreements with the Puerto Rico Treasury Department and the municipalities of Puerto Rico; representation of clients in audits conducted by the Puerto Rico Treasury Department and the municipalities of Puerto Rico; and negotiating and amending tax exemption grants.  Furthermore, Cristina is experienced with leases, Retail Installment Sales Act  matters, contract review, compliance and licensing matters.

Education

  • University of Puerto Rico, B.B.A., 1998
  • University of Puerto Rico, J.D., 2001

Bar Admissions

  • Puerto Rico
  • U.S. District Court for the District of Puerto Rico
  • U.S. Court of Appeals for the First Circuit