PANAMA Law and Practice Contributed by: Anna Cristina Valdés, Edgar Herrera, José Manuel Motta and Ramón Arias, Galindo, Arias & López
Galindo, Arias & López (GALA) is a Panamanian full- service law firm with an over 55-year tradition of ex - cellence and a commitment to providing legal servic - es of the highest quality and ethical standards. The firm has built long-term relationships with a high-pro - file, local and international client base, with business interests in Panama and abroad. GALA stands out for its expertise in complex regulatory issues, local and
cross-border transactions, complex asset and pro - ject financing transactions from highly regulated in - dustries, and a stellar dispute resolution track record, servicing clients throughout Panama’s key business sectors: aviation, energy, telecommunications, bank - ing, finance, infrastructure, real estate, transportation and logistics, tourism and commerce.
Authors
Anna Cristina Valdés was promoted to partner at Galindo, Arias & López in January 2026. She has extensive experience in national and international tax law, advising both national and multinational companies
José Manuel Motta has been part of the Galindo, Arias & López team since September 2024, working in multiple practice areas of the firm, with a special focus on the corporate field. Prior to joining GALA, he began his
on complex tax matters. Her practice includes the application of Panama’s double taxation treaties, transfer pricing and general international taxation, as well as representing taxpayers before the Panamanian tax authority.
practice as a lawyer in September 2023 in Madrid. José Manuel has participated in numerous matters, mainly involving clients from energy generating companies, corporations and investment funds. He has also distinguished himself in the fields of banking law and tax law.
Edgar Herrera has been part of Galindo, Arias & López since 2004, specialising in domestic and
Ramón Arias began his private practice at Galindo, Arias & López in 1989, specialising as a legal adviser to national and multinational companies, with emphasis on the financial, aeronautical, corporate and
international tax law. He combines deep expertise in immigration and tax law to advise prominent individuals, families and family-owned businesses on complex wealth management, asset restructuring and succession planning matters, allowing clients to preserve, manage and transfer wealth seamlessly across generations and jurisdictions. He is a recognised expert in the practical application of treaties to avoid double taxation, as well as a consultant and litigator in cases of international taxation and transfer pricing.
public services sectors. He has vast experience in the areas of corporate, tax, banking and financial law. Ramón has led work teams in important mergers and acquisitions, and has participated in advising on and structuring syndicated loans and stock securitisations. He was a member of Transparency International, Panama Chapter, and has done extensive pro bono work in historic preservation law.
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