Qualification:

Degree in Law and Political Science from the Universidad Santa Maria La Antigua (Santa Maria La Antigua University) in 1995.

Professional and Guild Executory:

Speaker at national and international seminars on tax matters.

Professor of tax law at the Universidad Panamericana (Pan American University).

Professor of tax law at UNESPA. He has participated as a consultant, reviewer and writer for the preparation of various tax laws and its regulations.

He currently serves as Director and Second Vice-President of the Cámara de Comercio, Industrias y Agricultura de Panama (Chamber of Commerce, Industries and Agriculture of Panama).

Publication:

The Covenant Arbitration in Insurance Contracts.

The validity of the Compromise Clause in the Insurance Contract.

Author of the Text: "El Pacto Arbitral en los Contratos de Seguro".

Other Publications: "La Validez de la Cláusula Compromisoria en el Contrato de Seguro".

Publication "Derecho Tributario Procesal" Gaceta Fiscal. 2005. Year 2, No.2.

Publication "Supreme Court Pronouncement Regarding The Alternate Calculation of Income Tax (CAIR) Economic Incentive Act" in the Magazine Global Tax Briefing CCH. Volume 10, Issue No.7, December 19, 2008.

Publication "Panama Approves New Law for LLCS" in the Magazine Global Tax Briefing CCH. Volume 11, Issue No.5, June 30, 2009. Publication "Panama Chapter 2009" Managing Corporate Taxation in Latin American Countries".