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.

Partner at Icaza, González-Ruiz & Alemán since 1991, Joaquin Díaz, specializes in Corporate Law, Labor Law, Panama Private Interest Foundations, and Company Formation.

Joaquin is a member of the arbitrators list of the Panama Canal for labor disputes under arbitration. He is an active member of the Panama Bar Association, the German Chamber of Commerce of Panama and the Panama Chamber of Commerce, Industry and Agriculture.

In recent years, he has been involved in the discussion of Panama’s legislation regarding Beneficial Ownership and Accounting Records.

Mariano Oteiza Icaza became a partner at Icaza, González-Ruiz & Alemán in 1996. With over 35 years of experience in the profession, he specializes in Banking Law, Corporate Law, and Real Estate and Tourism.

Over the course of his carreer, he has served as Director of several Banking entities, which grants him extensive experience in this area.

He actively participates as a member in associations such as the Panama Bar Association, the International Law Association, and the International Lawyer Association of Panama.

Michelle O. de de la Guardia is a partner specialized in Administrative Law, Banking Law, Capital Markets, Insurance and Re-Insurance, Mergers & Acquisitions and Trust Services. Since 1991, she has provided legal advice to multiple companies in the structuring and issuance of public offering of securities. She became a partner of Icaza, González-Ruiz & Alemán in 1993.

Michelle has been recognized for her expertise in Banking & Finance in publications such as Who’s Who Legal.

She is a founding member of the Panamanian Chapter of the Women Corporate Directors foundation and she is an active member of the Panama Bar Association.

Mariela de la Guardia Oteiza is a partner with twelve years of experience, specializing in Commercial Law, Intellectual Property, Estate Planning, Public Procurement and Data Protection.

She regularly provides advice to multinationals interested in establishing their operations in Panama through special economic zones and regimes such as SEM, Colon Free Zone, Panamá Pacífico, and EMMA.

Mariela is a Director and Secretary of the Board of Directors of the American Chamber of Commerce of Panama (AmCham) for 2021-2022. In addition, she is an active member of INTA, participating in the Famous and Well-known Trademark Committee from 2020 through 2021, and has been selected as a member of the Brand Restrictions Committee for the 2022-2023 period.  She is also member of the Panamanian Association of Intellectual Property Law (APADEPI), among many other organizations. Recently, Mariela was also named as a Mentor of AEI Panama, the Alliance for Entrepreneurship and Innovation.