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Nicole M. Fernández W.


PHONE: +507 205-6042


Career Trajectory

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).

Areas of Practice


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