PANAMA Trends and Developments Contributed by: Rafael Rivera, Malvis Mina, Nicole Pérez and Carolina Lino, BDO Panama
Nicole Pérez is a distinguished associate at BDO Legal Panama, specialising in intellectual property and new technologies. With over eight years of experience, she advises
Carolina Lino is a senior associate at BDO Panama, specialising in tax law. She holds a Bachelor’s degree in Law and Political Science from the University of Panama.
clients on the protection, management and enforcement of intangible assets across multiple jurisdictions. Nicole holds advanced degrees in Intellectual Property Law and LegalTech from Queen Mary University of London, UK, and the University of Salamanca, Spain. She is an active member of ASIPI, INTA, and APADEPI, and frequently speaks at national and international forums. Recognised by Chambers Latin America, Nicole is praised for her significant expertise, responsiveness, and professionalism in handling complex IP portfolios.
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 Panama 30th Floor, F&F Building 50th Street and East 56th Street San Francisco District Panama City Panama Tel: +507 280 8800 Email: Rafael.rivera@bdo.com.pa Web: www.bdo.com.pa
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