Mariano J. Oteiza Díaz


PHONE: +507 205-6901


Career Trajectory

Mariano Oteiza Díaz has been an associate specializing in corporate and administrative law at Icaza, González-Ruiz & Alemán since 2011 and was named partner in 2021. He has more than ten years of experience in corporate services and the areas of Asset Protection and Tax.

As part of the firm’s international services team, he enjoys most of his day-to-day work by interacting with colleagues and maintaining permanent contact with clients from other jurisdictions. He is passionate about learning about legal situations and understanding the problems and obstacles that other jurisdictions face to offer efficient solutions and proposals to clients.

He is currently a member of the National Bar Association and the American Chamber of Commerce and Industry of Panama (AMCHAM), participating in the Legislation and Taxation and Trade and Investment committees.

  • Bachelor of Law and Political Science, Universidad Santa María La Antigua, Summa Cum Laude, (2010).
  • Master in Law with emphasis in Corporate Law, University of Pennsylvania Law School, Philadelphia, U.S.A., (2011).
  • Post Graduate Specialization in Taxation, Universidad Especializada del Contador Público Autorizado (UNESCPA), Panama, 2012.
  • License Certificate: 2010
    • Partner since 2021.
    • Associate since 2011.
    • Legal assistant (2006 – 2010)
  • Panama Bar Association
  • American Chamber of Commerce (AMCHAM), member of the Committees of Legislation and Taxation, and Trade and Investment