Lawyers in Panama

Laura Barrios

Laura Barrios is a Partner at Morgan & Morgan and works in the Estate Planning and Corporate Services Department of the firm, advising clients on international tax issues, mainly assisting companies on efficient corporate structures and compliance matters. Ms. Barrios is considered one of Panama´s most knowledgeable tax treaty and CRS and FATCA reporting export. She has been an advisor to the Panamanian Government in tax treaties negotiations and in the implementation of fiscal and transparency regulations and policies that favor Panama´s jurisdiction. Prior to becoming an attorney at Morgan & Morgan, Ms. Barrios worked as Senior Consultant in an international consulting firm specializing in audit, tax, financial and accounting services. In the public sector, Ms. Barrios has been appointed as head of the Legal Department of the International Tax Sub directorate of the General Directorate of Revenue of Panama, as well as the Technical Secretary of the High-Level Presidential Commission for the Defense of International and Financial Services. Currently, she is part of the negotiating team of Tax Agreements of the Republic of Panama. She obtained an LL.B. in the School of Law of the Universidad Catolica Santa María La Antigua in Panama (Magna Cum Laude), and a LL.M. in International Tax Law from the WU (Vienna University of Economics and Business). Ms. Barrios is admitted to practice law in the Republic of Panama.

Morgan & Morgan

Lavinia Codescu

International Associate

Quijano & Associates

LeRoy W. Watson

LeRoy W. Watson III joined the firm in 1973 and became a partner in 1984. At present, Mr. Watson is a retired partner and serves as counsel to the firm in the areas of estate, trust and private foundation.

Arias, Fábrega & Fábrega

Leopoldo Padilla

Associate

Alemán, Cordero, Galindo & Lee

Liza Maye Díaz

Principal Partner

Fabrega Molino

Lizamor César

Lawyer

Infante & Pérez Almillano

Lizbeth Hernandez

Partner

LAC Legal

Lizette Salazar

Partner - Uruguay Office.

Patton, Moreno & Asvat

Lorena Donado

Associate

SUCRE ARIAS REYES

Lorenzo Marquínez

Partner

Alemán, Cordero, Galindo & Lee

Lourdes Bishop

Partner

Fabrega Molino

Luis Carlos Donado

Lawyer

Infante & Pérez Almillano

Luis Chalhoub M.

Administrative Law; Banking and Finance; Capital Markets; Consumer Protection & Competition; Contracts, Insurance and Re-Insurance; Panama Trusts; Trust Services.

Icaza, González-Ruiz & Alemán

Luis Horacio Moreno

Luis H. is a Partner in the firm’s Energy, Telecomunication and Public Procurement department. Luis H. has over 15 years of experience in Administrative Law, telecommunications, public transportation, public procurement, and energy, with a particular focus in Panama. His extensive background includes working with energy generation, transmission, and distribution companies in various capacities. Additionally, he has been involved in the construction and development of both public and private infrastructure, collaborating with insurance companies, state entities, telecommunications companies, railway operators and public transportation providers, among others. Asan expert in regulatory matters, Luis H. specializes inAdministrative Law, public procurement, Public-Private Partnerships, telecommunications, public transportation, and energy in Panama.

Alfaro, Ferrer & Ramírez

Luis Lopez Alfaro

Luis is a Partner in the Corporate Department of the firm. He is committed to supporting clients with their daily business needs in the realm of Panamanian corporate law. Additionally, he provides legal assistance in complex transactions, including advising on a prominent portfolio of commercial groups and individuals, both local and foreign. His extensive experience spans advising on tax law, banking regulations, insurance, and capital markets. Furthermore, Luis provides unwavering support in compliance and due diligence projects, ensuring adherence to local regulations, international standards, and best practices, for the prevention of money laundering and related crimes. Additionally, he leads, along with a highly experienced and professional team, the fiduciary practices of the subsidiaries Alfaro, Ferrer & Ramirez (BVI) Limited and Afra Trust Corporation, offering comprehensive advice to clients accross various industries, including real estate, energy, finance, family groups, and business, among others.

Alfaro, Ferrer & Ramírez

Luis Manzanares

Luis Manzanares is a Partner at Morgan & Morgan and heads the Special Structures team of the group which helps clients create tax efficient multi-jurisdictions asset protection and distribution structures. During his long-career, Mr. Manzanares focuses his practice on estate planning and fiduciary services, as well as corporate services in multiple jurisdictions. His client portfolio includes banks and trust companies, family businesses and companies, all of which require sophisticated, custom-made fiduciary solutions for the organization and administration of private matters or specific business transactions. Mr. Manzanares has served as Managing Director of Morgan & Morgan Trust Corporation Limited, in the British Virgin Islands. Prior to joining Morgan & Morgan, Mr. Manzanares was head of Legal and Trust Services, Dresdner Private Banking International (DPBI) in Panama. He was also Co-Founder and Director of the Panamanian Chapter of the Society of Trust & Estate Practitioners (STEP); and former President of the Panamanian Chapter of STEP. Mr. Manzanares authored “The Private Foundation as an Alternative to the Trust,”; “Offshore Companies: The Planners Trusted Tool- A Belize Approach”; and “The Private Wealth & Private Client Review” Panama Chapter. He is also involved in pro bono activities at the firm as he assists regularly to the Legal Open Houses organized by the firm in very low-income communities to provide free legal orientation on subjects such as family law, domestic violence, labor law, immigration, litigation, among others. Mr. Manzanares has an LL.B. from the School of Law of the Universidad Catolica Santa Maria La Antigua in Panama (1997) and a LL.M. in International Banking and Financial Law from the School of Law of the Boston University in U.S.A. (1998). Mr. Manzanares is admitted to practice law in the Republic of Panama.

Morgan & Morgan

Luis Miguel Hincapié

Luis Miguel Hincapie is a partner at Morgan & Morgan. He advises clients in corporate and trust matters, private interest foundations and contracts in general. Mr. Hincapie has a marketing degree from Saint Joseph’s University, Philadelphia, Pennsylvania, United States of America, and an LLB from Universidad Santa Maria La Antigua in the Republic of Panama. He also obtained his Master of Science in Management from the University of Miami, Florida, United States. In 2010, Mr. Hincapie was appointed by the President of the Republic of Panama as Vice Minister of government. Later, in 2011, he became Vice Minister of Labour. He has been invited to take part in the Forum for Young Leaders of Latin America by CAF (Corporacion Andina de Fomento) and the Brookings Institute in Washington, DC (2011) and the Forum of Emerging Leaders from Emerging Markets in Singapore (2012). On 1 July 2014, Mr. Hincapie was appointed as Vice Minister of Foreign Affairs by the Republic of Panama. For 5 years, he was responsible for defending the country's image at the international level in fiscal matters before the United Nations, the European Commission, the OECD, the FATF and bilaterally with more than 20 countries. As vice-chancellor, he was Chairman of the Organization Committee for the Seventh Summit of the Americas held in Panama in 2015, being instrumental party in all aspects of the organization for the summit that for the first time in 60 years was attended by all 35 countries of the American continent, including Cuba and the United States. Mr. Hincapie was appointed as ambassador for the Sustainable Development Goal (SDG) Five, Gender Equality. He has also participated in different forums as a guest on issues related to the Venezuelan Crisis, Integration and Development of the Central American Region, as well as forums related to the participation of Women in public politics and Gender Equality. Mr. Hincapie is also involved in the pro bono activities of the firm advising various NGOs on their legal issues. Luis Miguel Hincapie is admitted to practice law in the Republic of Panama.

Morgan & Morgan

Luis Miguel Rojer

Senior Associate

Quijano & Associates

Luis Raven

Luis G. Raven is currently a Partner at Morgan & Morgan and serves in the Maritime Litigation practice group of the firm since 2007. Luis advises in all aspects of maritime dispute resolution and claims including collision, cargo, oil spill pollution, charter party disputes, and ship mortgage executions, among others. Mr. Raven client portfolio includes shipowners, P&I Clubs, charterers, hull and cargo underwriters, banks and other shipping interests. Prior to joining Morgan & Morgan, Luis obtained experience as a Summer Law Clerk for Frilot, LLC in New Orleans and as a part time Law Clerk for the Assistant Attorney General of the Maryland Port Administration, United States of America. In addition, before becoming an attorney, Luis worked on merchant vessels and as a marine superintendent at the Port of Baltimore, Maryland. Mr. Raven obtained a B.S. in Logistics and Intermodal Transportation (Cum Laude) from the United States Merchant Marine Academy (2002) and a J.D. with a Certificate in Maritime and Admiralty Law from Tulane University (2007). He is a member of the Maritime Law Association of the United States and the Maritime Law Association of Panama. Luis is admitted to practice law in the Republic of Panama and in the State of New York, U.S.A.

Morgan & Morgan

Luis Vallarino

Luis Vallarino is a Partner and co-head in the Litigation and Dispute Resolution Department of the firm. Mr. Vallarino has a strong reputation for dealing with complex litigation matters related to government contracts, regulatory law, energy, ports, banking law, media, technology, telecommunications, transportation, hospitality, among others. Mr. Vallarino has almost 20 years of experience, focusing on all kinds of litigation proceedings contemplated in Panamanian law before the different jurisdictional organs of the Republic of Panama including civil, administrative and criminal courts. Furthermore, he has ample experience in arbitration processes both domestic and international. He is a member of the Young Arbitrators Forum (YAF) of the International Chamber of Commerce (ICC) and has participated as lecturer in forums related to local and international arbitration. Chambers & Partners, Legal 500 and Benchmark Litigation (Euromoney plc) recognized him as a leading lawyer in Dispute Resolution. His client portfolio includes well-known private companies, banking and financial entities, governmental entities and multinational corporations in a broad array of local and international disputes. Mr. Vallarino is also involved in pro bono activities and NGOs, such as the Food Bank of Panama (member of The Global FoodBanking network), advising on legal issues and participating in the Board of Directors of this organization. He is graduated from Law and Political Science and holds a master’s degree in Business Law from the School of Law of Universidad Católica Santa María La Antigua. Mr. Vallarino is admitted to practice law in the Republic of Panama.

Morgan & Morgan

Mahmad Daud Hasan

Infante & Pérez Almillano

Maria Eugenia Brenes

María Eugenia Brenes is a Senior Associate at Morgan & Morgan and currently works in the Intellectual Property and Corporate Department. With over 15 years’ experience, on IP Prosecution and Protection she has been assisting clients for, and has personally handled portfolios in Panama for important clients such as LVMH Group and The Clorox Company. Mrs. Brenes is very business oriented attorney with strong experience advising clients on medical regulations pertaining IP matters, health product regulations, public procurement and data protection regulations applicable to the health sector. She has actively participated in policy making process for regulations of Law 35 of 1996, especially in the Trademark Chapter of said regulation. She has successfully supported clients through public procurement of health products (such a drugs and medical devices), civil engineering and goods for the defense sector. On competition matters, she has assisted in various transactions related to Antitrust (including M&A approvals), Anti-Dumping, and Safeguard measures. She has been involved in several mergers and acquisition approvals before the antitrust authorities in different industries, such as beer, automotive, financial, and dairy, among others. Mrs. Brenes is also very active in defending corporations in consumer protection actions before the Authority for Consumer Protection, Defense and Competition Entity (ACODECO for its acronym in Spanish). She is also mastered in tax matters and advises clients on making businesses and successfully obtaining all permits required to establish operations in Panama, with special interest in incentive areas for clients. Chambers & Partners have profiled Mrs. Brenes as an associate to watch in Competition Law and Intellectual Property. Mrs. Brenes is a member of the American Association of Intellectual Property, the Panama Association of Intellectual Property and the Interamerican Association of Intellectual Property. She is also involved in pro bono activities of the firm serving as adviser in Panama of the Fundación El Caño, a non-profit that seeks topromote, support, and disseminatescientific researchofourarchaeological history, specifically in the areaof ElCaño, developing projects for the conservation and education of this heritage. Mrs. Brenes obtained a LL.B. degree from the Universidad Catolica Santa Maria La Antigua Law School in Panama and a LL.M. degree from the Franklin Pierce Law Center in Hampshire, U.S.A. She also obtained a LLM degree with high honors in Tax Law and Panamanian Taxation System from the Universidad Especializada del Contador Publico Autorizado in Panama. Mrs. Brenes is admitted to practice law in the Republic of Panama.

Morgan & Morgan

Mariano Oteiza Díaz

Administrative Law; Company Formation and Management; Contracts; Corporate Law; Panama Private Interest Foundations

Icaza, González-Ruiz & Alemán

Mariano Oteiza Icaza

Banking Law, Corporate Law; Contracts; Company Formation and Management; Real Estate and Tourism; Panama Private Interest Foundations; Trust Services.

Icaza, González-Ruiz & Alemán