PANAMA Law and Practice Contributed by: Rafael Rivera, Javier José Vallarino, Juan Vallarino, Karen Y. Tejeira and Carolina Lino, BDO Legal Panama
Carolina Lino is a senior associate at BDO Legal Panama, specialising in tax law. She holds a Bachelor’s degree in Law and Political Science from the University of Panama. Carolina has furthered her expertise
with a postgraduate diploma in Tax Law, with a focus on tax audits and fraud typologies, from the Instituto de Estudios e Investigación Jurídica (INEJ). She also earned a Master’s degree in Tax Law from the same institution. Her academic background and practical experience position her as a key advisor in complex tax matters, offering strategic legal support to both national and international clients.
BDO Legal Panama BDO Building El Paical Avenue, Los Angeles Urb. Betania District Panama City Panama Tel: +507 279 9700 Email: Rafael.rivera@bdo.com.pa Web: www.bdo.com.pa
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