Nicole M. Fernández W.

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).

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).

Nancy Ardines

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.

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.

Alvaro A. Alemán Healy

Alvaro Alemán joined Icaza, González-Ruiz & Alemán in 1986 and became a partner in 1996. He specializes in Tax Law, Corporate Law, and Mergers & Acquisitions.

Alvaro has held public office positions in Panama such as General Director of Revenue at the Ministry of Finance and Treasury (1993-1994), Advisor to the Minister of Foreign Affairs (2009-2010), Vice-Minister of Foreign Affairs (2010-2011), and Minister of the Presidency of Panama (2014-2018).

He has also held positions on the Board of Directors of Institutions and Associations such as the Public Registry of Panama, the Panama Maritime Authority, and the International Bar Association.

Alvaro has been recognized as a leading lawyer in Banking and Finance by Who’s Who Legal and in Capital Markets by LACCA.

Academic Instruction

  • Bachelor’s Degree in Law and Political Science,
    Universidad Santa María la Antigua, Panama, (1985).
    Thesis: “Relevant Aspects of Panamanian Electoral Law” (Publication recommended)
  • Master of Laws (L.L.M.), Duke University, Durham, North Carolina, U.S.A., (1986).
  • License Certificate: 1986

Experience

  • ICAZA, GONZÁLEZ-RUIZ & ALEMÁN
    • Partner since 1996
    • Associate (1986-1996)

Memberships

  • Panama Bar Association and International Bar Association.