Panama City

Edificio Sucre Arias & Reyes Avenida Ricardo Arango y Calle 61, Obarrio Panamá, República de Panamá
Phone: +507 204 7900

Contact us +507 204 7900 / Email

Contact information


Telephone: 204-7923



Areas of expertise

Facultad de Derecho y Ciencias Políticas, Universidad de Panamá (Bachelor of Law and Political Science, 1983).

Centro Interamericano de Estudios Tributarios (Política y Técnica Tributaria, Buenos Aires, 1989).

Professional experience

He has been working since 1983. His work experience includes specialization in the tax area for a period of 15 years, as a lawyer for the Dirección General de Aduanas (General Directorate of Customs) and the Dirección General de Ingresos (General Directorate of Revenue), and in several positions as legal advisor, Head of the Legal Department, Deputy Director of Customs, Deputy Director in Charge of Revenue and Legal Director of the Autoridad Nacional de Ingresos Públicos (National Public Revenue Authority). He also worked in private practice for more than 17 years as a Senior Tax Manager at Arthur Andersen and at Ernst & Young.

He has been professor of the Tax Law Chair of the Customs Law course of Derecho Aduanero de la Escuela de Administración Pública de la Universidad de Panamá. He has participated in several specialization courses, national and international, as well as has been a lecturer in tax seminars in Panama.

And as a tax advisor, he has regularly assisted the main multinationals, both local and foreign, in their tax planning decisions.


Colegio Panameño de Tributaristas (COLPAT).


Spanish and English.