ICAZA, GONZALEZ-RUIZ & ALEMAN was founded in 1920. Many of the founders and partners of the firm contributed to the creation of the legal structure of Panama. The firm has since evolved and expanded alongside the International Services Centre of Panama, delivering services of the highest calibre to clients on a national and international level- enjoying an unrivalled reputation.

The firm provides tailor-made, sophisticated solutions to key corporate clients, international institutions and public entities, while remaining committed to offering a partner-led, individualized legal service and advice to our private clients.

The firm’s main areas of expertise include among others: Capital markets, Banking Law and Finance, Corporate law, Energy, Mergers and Acquisitions, as well as Trust Services.

Domingo Díaz

Domingo Diaz is a Panamanian lawyer, with expertise in Banking and Finance, Contracts, Insurance and Re- Insurance, Corporate Law and Panama Private Interest Foundations.

He has Bachelor’s degree in Law and Political Sciences, from the University of Panama, (1959) and form Villanova University, Pennsylvania; USA, (1959). He also graduated as a Juris Doctor, from Tulane University School of Law, Louisiana, USA (1962). Domingo is the Author of the article "The Law of the Flag, Admiralty", published by the Law Review of the University of Tulane.

He is also a member of: the Board of Trustees of the University of Panama (1966–1968); Panama Bar Association; Panama-South Rotary Club; and founding member (1971) of Panama's Yacht and Fishing Club.

Currently he works as a partner of ICAZA, GONZÁLEZ-RUIZ & ALEMÁN law firm. He is fluent in Spanish and English.

Mariela de la Guardia

Mariela de la Guardia Oteiza has been a partner of Icaza, González-Ruiz & Alemán since June 2019. Her expertise lies in Intellectual Property, Administrative Law, Corporate Law, Estate Planning, Public Procurement, and Data Protection. She provides advice to major multinational and local companies, as well as investors in a wide range of industries, including pharmaceutical, luxury goods, financial services, retail, manufacturing, among others.

Mariela has a Bachelor’s degree in Law and Political Sciences, Cum Laude from Santa Maria La Antigua University, Panama (2007) and a Master of Law, LL.M. from Northwestern University, School of Law, Chicago, Illinois, USA  (2009). She also completed a Specialization in Taxation from Universidad Especializada del Contador Público Autorizado (UNESCPA), Panama (2012), and a Postgraduate degree in Public Procurement from Santa Maria La Antigua University (2018).

She is Vice President of the American Chamber of Commerce, Secretary of Fundación IGRA, an active member of the Panama Bar Association, International Trademark Association (INTA), Inter-American Association of Intellectual Property (ASIPI), the Panamanian Association of Intellectual Property (APADEPI), WIP Panama, and the Women’s Corporate Directors (WCD).

• ADMINISTRATIVE LAW
• BANKING LAW & FINANCE
• CAPITAL MARKET
• COMMUNICATIONS & IT
• CONSUMER PROTECTION & COMPETITION
• CONTRACTS
• CORPORATE LAW
• ENERGY & HYDROCARBONS
• ENVIRONMENTAL LAW
• IMMIGRATION AND NATURALIZATION
• INSURANCE AND RE-INSURANCE
• INTELLECTUAL PROPERTY
• LABOR AND EMPLOYMENT
• LITIGATION & ADR
• MARITIME AND ADMIRALTY
• MERGERS & ACQUISITIONS
• PANAMA PRIVATE INTEREST FOUNDATIONS
• PANAMA TRUSTS
• PUBLIC CONTRACTING & PRIVATIZATION
• REAL ESTATE & TOURISM
• SPECIAL ECONOMIC ZONES
• TRUST SERVICES