20 leading lawyers in Tax Law in Panama in 2026
Impact Lawyers’ editorial selection brings together twenty professionals with particularly significant experience in this field in Panama. Lawyers are listed alphabetically by first name; the order of the table does not establish internal positions.
| Lawyer | Firm | Main profile |
|---|---|---|
| Alejandro Ferrer | Alemán, Cordero, Galindo & Lee | Corporate tax, transactions and tax disputes |
| Ricardo Moreno | Alfaro, Ferrer & Ramírez | Corporate tax, transactions and tax disputes |
| Juan Pablo Fábrega | Fabrega Molino | Corporate tax, transactions and tax disputes |
| Roberto Lewis | Morgan & Morgan | Corporate tax, transactions and tax disputes |
| Raúl Castro | Morgan & Morgan | Corporate tax, transactions and tax disputes |
| Luis Manzanares | Morgan & Morgan | Corporate tax, transactions and tax disputes |
| Ricardo Arango | Arias, Fábrega & Fábrega | Corporate tax, transactions and tax disputes |
| Francisco Arias | Morgan & Morgan | Corporate tax, transactions and tax disputes |
| Diego Herrera | Galindo, Arias & López | Corporate tax, transactions and tax disputes |
| Alejandro Alemán | Alfaro, Ferrer & Ramírez | Corporate tax, transactions and tax disputes |
| Estif Aparicio | Arias, Fábrega & Fábrega | Corporate tax, transactions and tax disputes |
| Ramón Ricardo Arias | Galindo, Arias & López | Corporate tax, transactions and tax disputes |
| Inocencio Galindo | Morgan & Morgan | Corporate tax, transactions and tax disputes |
| Arturo Gerbaud | Alemán, Cordero, Galindo & Lee | Corporate tax, transactions and tax disputes |
| Alexis Herrera Jr | Icaza, González-Ruiz & Alemán | Corporate tax, transactions and tax disputes |
| Elizabeth Heurtematte | LOVILL | Corporate tax, transactions and tax disputes |
| Andrés Rubinoff | Arias, Fábrega & Fábrega | Corporate tax, transactions and tax disputes |
| Roberto Vidal | Morgan & Morgan | Corporate tax, transactions and tax disputes |
| Fernando Arias F | Arias, Fábrega & Fábrega | Corporate tax, transactions and tax disputes |
| Beatriz Cabal | Galindo, Arias & López | Corporate tax, transactions and tax disputes |
How the ranking was prepared
The selection has been prepared through an independent editorial analysis and an overall assessment of the track record, specialisation, experience and professional recognition of the lawyers included. Multiple sources of information have been taken into account, including the professionals' and their firms' websites, news and publications in the media, matters and transactions in which they have participated, their academic and institutional activity, their national and international profile, and references within the legal and business communities.
Particular attention has also been paid to the perception of clients and professionals familiar with their work, assessing factors such as the confidence they inspire, responsiveness, legal judgement, effectiveness in resolving matters and the recognition achieved within their respective areas of specialisation. The result reflects a combined editorial assessment of objective and qualitative factors, intended to reflect not only track record and technical expertise, but also the prestige and professional standing each lawyer has consolidated in legal practice.
