Associate Archives

21 January

Nicole M. Fernández W.

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Nicole Fernandez joined Icaza, González-Ruiz & Alemán as an Associate in 2022. She has over ten years of experience in Tax Law and has managed matters relating to Compliance, Double Taxation Agreements, and the prevention of Tax evasion.

She is the associate in charge of compliance with regulations related to Accounting Records.

Nicole is also a Spanish to English authorized public translator, and she is a member of the International Fiscal Association, Panama Chapter, and Women in the Profession (WIP Panama).

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Academic Instruction

Bachelor’s degree in Law and Political Science, Universidad Santa María La Antigua, Panama, (2011)
Master in Tax Law (LLM), Pontificia Universidad Católica de Chile, Santiago, Chile. (2016)
Specialist in Taxes, Universidad Especializada del Contador Público Autorizado (UNESCPA), Panama (2019).
License Certificate: 2012

Experience

ICAZA, GONZÁLEZ-RUIZ & ALEMÁN
- Associate since 2022
- Intern (2009-2010)
Alemán, Cordero, Galindo & Lee Trust (Panama), S.A.
- Associate (2017-2021)
- Compliance Officer (2021-2021)
General Directorate of Revenue
- Tax Information Exchange Officer, (2015-2017)
- Lawyer in the Tax Agreements Department, (2014-2015)
Grupo Wiznitzer
- Legal advisor and assistant to the General Manager, (2012-2013)
PricewaterhouseCoopers Panama (PwC)
- Junior Tax Consultant, (2011-2012)

Memberships

International Fiscal Association – Panama chapter
Women in the Profession (WIP Panama).

14 December

Nancy Ardines

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Nancy Ardines joined Icaza, González-Ruiz & Alemán in 2017 as a Tax Advisor and was named an Associate in 2020. She is a Certified Public Accountant and a Lawyer with over ten years of experience in Tax Law.

She is a member of the International Fiscal Association and the Authorized Public Accountants Association of Panama.

Nancy enjoys having the opportunity to get to know about the business activities of the different industries of the clients she assists in order to understand their needs and offer them the best alternatives to solve their accounting and tax issues in Panama.

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Academic Instruction

Bachelor’s Degree in Law and Political Sciences, Universidad Santa María La Antigua, (2020).
Master in Tax, Universidad Especializada del Contador Público, (2013).
Bachelor’s Degree in Accounting (Certified Public Accountant), Universidad de Panamá, (2006).
License Certificate:
- 2020 – Attorney
- 2014 – Certified Public Accountant

Experience

ICAZA, GONZÁLEZ-RUIZ & ALEMÁN
- Associate since 2020
- Tax Advisor
Metrobank, S.A.
- Tax Officer (2015-2017)
PricewaterhouseCoopers Panama
- Senior Tax Consultant (2011-2015)
- Senior Financial Audit (2008-2011)
Horwath International Moreno & Moreno C.P.A. (2007-2008)
- Audit Assistant
- Tax Assistant
- Accounting Assistant

Memberships

Authorized Public Accountants Association of Panama

Hobbies

Nancy spends her free time traveling, playing basketball and cooking.

11 October

Carlos Miguel Coto González

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Carlos Coto has been an Associate at Icaza, González-Ruiz & Alemán since 2019. He specializes in Administrative Law, Consumer Protection & Competition, Public Registry and Local Businesses.

Carlos is also a University lecturer in Commercial, Notarial and Registrar Law, and he is a member of the Panama Bar Association.

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Academic Instruction

Bachelor’s Degree in Law and Political Science, Universidad de Panamá, Thesis: “Jurisprudence analysis of de facto separation grounds for more than two years, even if they still live in the same house”, (2009).
Master’s Degree in Comercial Law, Universidad Interamericana de Panamá, (2011).
Postgraduate in Higher Education, Universidad Interamericana de Panamá, (2012).
Postgraduate Degree in Registry Law, Universidad Latina de Panamá, (2012).
License Certificate: 2009

Experience

ICAZA, GONZÁLEZ-RUIZ & ALEMÁN
- Associate since 2019
- Director of the Department of Notary, Public Registration and Legalizations, (2011 – 2019).
- Head of the Department of Legal Investigation, (2009 – 2011).
- Legal assistant in Maritime Law, (2007 – 2009).

Academic Experience

Professor of Commercial Law I and II, Obligations and Contracts, Universidad Americana (UAM).
Professor of Notarial and Registral Law, Commercial Law I, Universidad Interamericana de Panamá (UIP).

Memberships

Panama Bar Association

11 October

Ricardo Alberto Ceballos G.

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Ricardo Ceballos joined Icaza, González-Ruiz & Alemán as an Associate in 2018. He has eight years of experience in Real Estate Law, including Civil Law and Horizontal Property, Construction Law, Administrative Law, Corporate Law and Contracts.

He has advised several consortiums in contractual, administrative and corporate matters.

Ricardo is currently an active member of the National Bar Association.

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Academic Instruction

Bachelor’s Degree in Law and Political Sciences, Universidad Católica Santa María la Antigua, 2004
Effective Management Skills, intensive course. Denver, Colorado, USA. 2009
Post-graduate Degree in Higher Level Management, Universidad Latina de Panama, 2012
License Certificate: 2004

Experience

ICAZA, GONZÁLEZ-RUIZ & ALEMÁN, Associate since July 2018 / Paralegal (2015 – 2018)
Independent Attorney (2014 – 2015)
Gomez, Giraldo & Asociados, Paralegal (2013 – 2014)
CMS Panama, General Manager (2006 -2012)
Legal Assistant in recognized Panama Law Firms (Jimenez, Molino y Moreno, Benedetti & Benedetti) and in Public Entities, 2005

Memberships

Panama Bar Association

Hobbies

Ricardo enjoys spending time with his family, playing soccer, and reading law books in his free time.

11 October

Adolfo A. González-Ruiz Arias

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Adolfo González-Ruiz has been an Associate Attorney at Icaza, González-Ruiz & Alemán since 2017, specializing in Corporate Law, Public Contracting, and Data Protection.

He has been part of the team in charge of important project financing transactions and has spoken at virtual events for Cámara del Pacífico, PromPerú and ProColombia, presenting topics such as Investments in Panama and Public Contracting.

Adolfo is a member of the Panamanian Bar Association and the American Chamber of Commerce (AMCHAM), where he participates in the Trade and Investment Committee.

In 2021, he was recognized by the Panama Bar Association for his extraordinary work on behalf of the Panamanian legal profession.

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Academic Instruction

Bachelor’s Degree in Law and Political Sciences, Universidad Católica Santa María la Antigua, Panama, (2016).
Master of Laws (LLM), Loyola University New Orleans Law School, U.S.A., (2016).
Specialization in Law, Contracts and Damages, Universidad de Salamanca, Spain, (2017).
Master of Taxation and Fiscal Policy, Universidad Especializada del Contador Público Autorizado (UNESCPA), Panama, (anticipated completion, 2021).
License Certificate: 2016

Experience

ICAZA, GONZÁLEZ-RUIZ & ALEMÁN
- Associate since 2017

De Obaldía & García de Paredes
- Legal Assistant, (2014-2015)

Tejada Lawyers
- Legal Assistant, (2012)

Citi Bank
- Legal Intern, (2010)

Memberships

Panama Bar Association
American Chamber of Commerce (AMCHAM), Member of the Committee of Trade and Investment.
Panamanian Debate Association (ASPADE)

Hobbies

In his free time, Adolfo enjoys cooking and playing padel.

11 October

Karen Y. Tejeira S.

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Karen Tejeira has been an Associate of the Labor Department at Icaza, González-Ruiz & Alemán since 2017.

Karen is a specialist in the calculation of liquidation of labor rights and benefits, labor audits, Internal Labor Regulations, and in all types of proceedings before the Social Security Fund, including employer registrations before this Institution, closing of operations before the Social Security Fund, among other proceedings.

Recently, she contributed to Lexology’s Getting The Deal Through guide in the Panama Labor 2021 chapter.

Karen is a member of the National Bar Association.

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Academic Instruction

Bachelor’s Degree in Law and Political Sciences, Universidad Santa María La Antigua, (2010).
Bachelor’s Degree in International Trade and Logistics, Universidad Latina de Panamá, (2013).
Master in Labor Law, Universidad Latina de Panamá, Universidad Santa María La Antigua, (2014).
License Certificate: 2010

Experience

ICAZA, GONZÁLEZ-RUIZ & ALEMÁN
- Associate since 2017
- Lawyer in the Labor Department (2015 – 2016)
- Legal Assistant in the Immigration Department (2010 – 2015)

Memberships

Panama Bar Association.

11 October

Eduardo A. Flores B.

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Eduardo Flores has been an Associate at Icaza, González-Ruiz & Alemán since 2017.

He specializes in Labor Litigation, individual and collective negotiations, Internal Labor Regulations, labor audits, legal advice on labor matters, and all types of proceedings before the Ministry of Labor and Labor Development.

Eduardo is a member of the National Bar Association.

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Academic Instruction

Bachelor’s Degree in Law and Political Sciences, Universidad de Panamá, (2013), graduated with honors, belonging to the Chapter of Honor Sigma Lambda, (2013).
Post graduate studies in Labor Law, Universidad Interamericana de Panamá (2014).
Master in Labor Law, Universidad de Panamá (currently).
License Certificate: 2013.

Experience

ICAZA, GONZÁLEZ-RUIZ & ALEMÁN
- Associate since 2017
- Head of the Department of Legal Investigation
- Lawyer in the Labor Department

Memberships

Panama Bar Association.

Hobbies

Eduardo enjoys playing sports, especially soccer, and reading in his spare time.

11 October

Alfredo R. Fonseca Zauner

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Alfredo Fonseca is an Associate at Icaza, González-Ruiz & Alemán with over twelve years of experience. He specializes in Energy & Hydrocarbons, Maritime and Admiralty Law, Banking & Finance, and Corporate Law.

He has been part of the team involved in several high-profile transactions in the Energy and Infrastructure sectors, specifically for project financing and mergers and acquisitions. In addition, he has contributed to publications such as Latin Lawyer Regulator in the chapter regarding the National Public Service Authority of Panama.

Alfredo is a member of the Panama Bar Association and American Chamber of Commerce (AMCHAM), participating in the Electricity and Energy, Hydrocarbons, Legislation and Taxes, Trade and Investment, and Transportation and Logistics Committees.

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Academic Instruction

Bachelor’s Degree in Law and Political Sciences, cum laude, Universidad Catolica Santa María la Antigua, Panama City, Panama, (2007).
Master of Law, with merit, King´s College London, London, United Kingdom, (2009).
International MBA, IE Business School, Madrid, Spain, (2015).
Specialization in Electricity and Gas Regulation, Universidad Externado de Colombia, Bogotá, Colombia, (2018).
License Certificate: 2008

Experience

ICAZA, GONZÁLEZ-RUIZ & ALEMÁN
- Associate since 2015

Arias, Fabrega & Fabrega – Panama City, Panama
- Associate (2013)

Arias, Fabrega & Fabrega – London, United Kingdom
- Associate, Office Manager (2009 – 2012)
- Solicitor (2009)

Memberships

Panama Bar Association.
American Chamber of Commerce (AMCHAM), Member of the Committees of Electrical and Energy, Hydrocabons, Legislation and Taxation, Trade and Investment and Transportation and Logistics.

Hobbies

Alfredo enjoys diving, sailing, piloting airplanes, and photography in his spare time.

11 October

Domingo A. Diaz de la Guardia

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Domingo Díaz de la Guardia is an Associate Attorney at Icaza, González-Ruiz & Alemán since 2014. He specializes in Administrative Law, Corporate Law and Special Economic Zones.

Domingo is currently in charge of the Company Formation operations at the firm. He enjoys dealing with clients and finding solutions that adapt to their environment’s economic and legal conditions.

He is part of the Panama Bar Association and the American Chamber of Commerce (AMCHAM), participating in the Trade and Investment, Legislation and Taxation, and Transportation & Logistics Committees.

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Academic Instruction

Bachelor’s Degree in Law and Political Science, Universidad Católica Santa María la Antigua, Magna Cum Laude, Panama, (2012).
Master in Law, Duke University, Durham, North Carolina, USA, (2014).
Specialization in Taxation, Universidad Especializada del Contador Público Autorizado, Panama, (2017)
Master of Business Administration, Universidad Francisco Marroquín, Panama, (2019)
Master of Management, A.B. Freeman School of Business, Tulane University, (2019)

Experience

ICAZA, GONZÁLEZ-RUIZ & ALEMÁN
- Associate, since 2014.

Memberships

Panama Bar Association.
American Chamber of Commerce (AMCHAM), Member of the Committees of Trade and Investment, Legislation and Taxation, and Transportation & Logistics.

Hobbies

Domingo enjoys aquatic sports, tennis, and traveling in his free time.

11 October

Ayleen Quintero

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Associate Attorney at Icaza, González-Ruiz & Alemán since 2014, specializing in Immigration Law and Horizontal Property Regime. Ayleen has more than fifteen years of experience in immigration procedures, naturalization, and work permits.

She has advised local and multinational companies and consortiums with important contracts with the State concerning their foreign personnel.

Ayleen is currently a member of the International Bar Association and the National Bar Association, where she actively participates in the Immigration Law Commission.

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Academic Instruction

Bachelor’s degree in Law and Political Sciences, Universidad de Panama, (2012).
Master’s Degree in Commercial Law, Universidad Interamericana de Panama, (2013).
License Certificate: 2012

Experience

ICAZA, GONZÁLEZ-RUIZ & ALEMÁN
- Associate lawyer since 2014
- Lawyer (2013)
- Administrator of the Immigration Department (2007 – 2012).
Morgan & Morgan, Paralegal, (2007).
Arias, Alemán & Mora, Paralegal, (2006 – 2007).

Memberships

Panama Bar Association.
International Bar Association.

Hobbies

Ayleen enjoys swimming and cooking in her spare time.