Angelica Ortiz

Angelica Ortiz



  • Taxation

WSG Practice Industries


Morgan & Morgan

Angelica Ortiz is an Associate at Morgan & Morgan and works in the Taxation Department of the firm since 2014.

Ms. Ortiz regularly advises individuals and companies in matters related to the Panamanian taxation system, including special tax regimes. She specializes in tax advice to corporations, trusts and private interest foundations. Ms. Ortiz other areas of expertise include proceedings related to Panamanian tax residence.

Prior to joining Morgan & Morgan, Ms. Ortiz acquired his experience in a local law firm. She also served as volunteer for NGOs in Brazil and Panama.

Ms. Ortiz has also been involved in pro bono activities at the firm playing an active role advising NGOs on their tax issues.

Ms. Ortiz obtained an LL.B. with Cum Laude from the School of Law of the Universidad Santa Maria La Antigua in Panama (2012), and a Master with Cum Laude in Taxation and Fiscal Management from the Universidad Especializada del Contador Publico Autorizado in Panama (2016).

Ms. Ortiz is admitted to practice law in the Republic of Panama.

Special Regimes Relevant to Panamanian Startups
Morgan & Morgan, September 2020

At the beginning of astartup’slife,the use of financial resources in the most efficient way is of vital importance.It is for this reasonthatthe incentives that a country can provide to an entrepreneurand hisnewlyformed company can potentially determine how and how much that company willgrow...

Panama: Regulations Applicable to Tax Deductions from School Expenses
Morgan & Morgan, July 2019

Law 37 of June 5, 2018, adds line 9 to article 709 of the Fiscal Code, which is related to the annual income tax deductions to which natural persons are entitled, regarding school expenses incurred by the taxpayer with respect to their dependents. Additionally, Executive Decree 368 of December 26, 2018 and Resolution No. 201-1635 of May 13, 2019, establish the regulations applicable to the deduction of said expenses...