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Morgan & Morgan

Morgan & Morgan  

Legal Services | Panama

tel: +507 265 7777 | fax: +507 265 7700
MMG Tower | Panama | Panama

Morgan & Morgan's Overview

Morgan & Morgan is a full service Panamanian law firm, regularly assisting local and foreign corporations from different industries, as well as recognized financial institutions, government agencies and individual clients.

Of particular note is our continuous advice for clients involved in all stages of the development of important projects related to energy, water supply, construction, oil, mining, public infrastructure, retail, ports, transportation, among others.

The growth of Panamanian economy and the fact that Panama has become an important regional investment center, has required that Morgan & Morgan´s attorneys acquire considerable experience in multidisciplinary practices covering the entire spectrum of the needs of our clients.

  • Year this Office was Established: 1923
  • Number of Offices Worldwide: 16
  • Lawyers Worldwide: 85

Languages: Spanish, English, Italian, Japanese, French, Portuguese and German.


Areas of Practice
  • Antitrust and Consumer Protection
  • Banking and Finance
  • Criminal Law
  • Energy and Natural Resources
  • Estate Planning
  • Government Procurement and Contracts
  • Immigration Law
  • Insurance and Reinsurance
  • Intellectual Property
  • International Company Formation
  • Labor Law
  • Litigation and Dispute Resolution
  • Mergers and Acquisitions
  • Mining
  • Projects
  • Real Estate
  • Securities and Capital Markets
  • Ship Finance and Registration
  • Shipping and Admiralty Litigation
  • Taxation
Representative Clients
  • ABN Amro Bank, Avanzalia, BAC, Banco La Hipotecaria, Banistmo, Banvivienda, BBVA, Biwater, Caterpillar Financial Services Corp., Cirsa Gaming Corporation, Citibank Panama, Constructora Urbana (CUSA), Corporacion Andina de Fomento (CAF), Corporacion Interamericana para el Financiamiento de Infraestructura (CIFI), Credit Agricole Corporate and Investment Bank, Credit Suisse, Deutsche Bank, Electron Investment, FCC Construccion de Centroamerica, First Group America, Global Bank Corporation, Grupo Verde Azul, Hanwha Q Cells USA, Hormel Food Corporate Services, Hyundai Merchant Marine, International Finance Corporation (IFC), KN Trading Co. Ltd., Kraft Foods Group, Louis Vuitton Malletier, Melones Oil Terminal, Minera Panama, Mitsubishi Logistics Corp., Mitsui-Soko Co. Ltd., Panama Ports Company (subsidiary of Hutchinson Ports Holding), Royal Bank of Canada, Samsung Logistics Corp., SBA Telecommunications, Secretaria del Metro de Panama, Shanghai Georgeous Investment Bank, SK Shipping Co. Ltd., Solariredirect, T.Y. Lin, International Group, The AES Corporation, The Clorox Company, The Korea Development Bank, Volkswagen, Wells Fargo Bank, among others.




Horacio Valdes

Horacio ValdesOf Counsel


Transfer Pricing Update In Panama
Morgan & Morgan, January 2019

The regulation of Transfer Pricing is one of the mechanisms through which the Directorate General of Revenue (DGI) seeks to avoid the erosion of the tax base. In Panama, it is regulated in the Fiscal Code in its Chapter IX from Article 762-A to 762-Ñ. The obligation on the issue of Transfer Pricing and specifically with the study is generated since the 2011 period. At that time it was applicable only in cases in which Panamanian taxpayers developed transactions with companies that were located in countries with which Panama had signed a treaty to avoid double taxation...

Importance of the Effective Collection of Real Mortgage Loan
Morgan & Morgan, November 2018

The loan agreement secured by mortgage is a legal and financial concept that has undoubtedly been a pillar of world economic progress. Hence, the Supreme Court of Justice of Panama in some of its judgments has given it its importance as part of the economic public order. Certainly, this optimal progress is possible as long as the majority of the debtors pay off the loan punctually, and in cases when they are not able to comply with said payment to its creditor, by activating a mechanism to achieve the expedited collection of the real mortgage loan through a safe conversion system...

All articles submitted by Morgan & Morgan


Morgan & Morgan Promotes New Partners to its Corporate Law Practice
Morgan & Morgan, January 2019

Panama, January 5, 2019. Morgan & Morgan is pleased to announce the promotion of attorneys Roberto Vidal and Kharla Aizpurua Olmos to the partnership of the firm. The designations of Mr. Vidal and Mrs. Aizpurua Olmos reinforces the firm´s already robust Corporate Law practice. Mr. Vidal has over 10 years of experience advising domestic and foreign clients in complex transactions related to mergers and acquisitions, project finance, finance, securities regulation, banking law, insurance law, public bids, government contracts, financial leasing, ports, among others...

Morgan & Morgan Promotes New Partner to its Shipping and Admiralty Litigation Practice
Morgan & Morgan, January 2019

Panama, January 5, 2019. Morgan & Morgan is pleased to announce the promotion of attorney Luis G. Raven to the partnership of the firm. The designation of Mr. Raven reinforces the firm´s already robust Shipping and Admiralty Litigation practice. With more than 10 years of experience, Mr. Raven advises in all aspects of maritime dispute resolution and claims including collision, cargo, oil spill pollution, charter party disputes, and ship mortgage executions, among others. His client portfolio includes shipowners, P&I Clubs, charterers, hull and cargo underwriters, banks and other shipping interests. Mr. Raven obtained a B.S...

All press submitted by Morgan & Morgan

More on Morgan & Morgan

Pro Bono Our attorneys dedicate more than 2,000 hours per year to pro bono related activities. More than 55 lawyers are involved by helping over 20 NGO’s and other groups working on social projects. Of significant impact, we can mention our support on the creation of Panama’s first Central Blood Bank and first Food Bank. We also focus our efforts in providing support to women in domestic violence situations. Our lawyers participate in legal assistance fairs were just last year we helped more than 300 participants from different communities.

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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