Mrs Ana Carolina Ureña Adames > LOVILL > Panama City, Panama > Lawyer Profile


Work Department

PRACTICE AREAS: Corporate and Business Law, Tax, Global Wealth and Private Client, Banking and Finance Compliance / AML Regulations Bankruptcy.




Ana Carolina Ureña Adames has been an associate of Lovill since 2016. She has more than 10 years of experience advising local, international and multinational companies and foundations in areas of corporate law, tax law, special economic zones, corporate reorganizations, mergers and acquisitions, estate planning, banking law, securities, financing and guarantees, contracts and anti-money laundering prevention regime.

Ana Carolina holds an LLB in Law and Political Science from the Santa Maria La Antigua University (USMA) in Panama, holds a postgraduate degree in Commercial Law from the Universidad Latina of Panama, an LL.M. in Legal Counseling of Companies along with a minor in Business Administration, both from IE Law School in Madrid, Spain, a certificate in Taxes from UNESCPA and an executive education program on Introduction to Estate Planning and International Taxation at CEMA University, Argentina.

Ana Carolina is member of the Tax Law and Public Finance Commission of the National Bar Association of Panama, is a member of the WIN Committee of the International Fiscal Association (IFA)-Panama Chapter, member of the Panamanian Institute of Tax Professionals (Inspat), member of the Legislation and Tax Committee of the American Chamber of Commerce and Industries of Panama (AmCham Panama).

She is also member of Axxion Lawyers Committee (network of professional women and entrepreneurs) and the IE Alumni Club-Chapter of Panama. Ana Carolina is admitted to practice law in Panama since 2009.


Spanish, English


She is member of the National Association of Lawyers of Panama since 2011.


  • Universidad Catolica Santa Maria la Antigua (Panama), LL.B. in Law and Political Science, 2009.
  • Universidad Latina (Panama), Postgraduate degree in Commercial Law, 2010.
  • IE Law School (Spain), LL.M. in Legal Counseling of Companies and Minor in Business Administration, 2012.
  • UNESCPA (Panama), Certificate of Taxes, 2017.
  • UCEMA (Argentina), Executive Program on Introduction of Estate Planning and International Taxation, 2020.

Lawyer Rankings

Panama > Tax

LOVILL is highly active in advising domestic and international companies on the tax aspects of corporate transactions, as well as on tax incentives for clients based in the state and private free zones and international taxation and compliance. The team counts banks and financial institutions among its clients, in addition to companies from the services, commerce, real estate and hospitality sectors. Practice head Elizabeth Heurtematte, who is based in Tokyo and Panama City, is experienced in advising on corporate tax structuring, as well as in assisting private clients with tax issues. Associate Ana Carolina Ureña focuses on advising investment companies and multinationals.

Panama > Corporate and M&A

The ‘diligent and client-focused‘ team at Lovill is experienced in both local international corporate transactions, acting for multinational companies, family offices and foreign investors. The team advises on M&A, corporate restructurings, joint ventures and compliance, and in 2020 launched a related TMT practice to assist clients launching e-commerce businesses during the pandemic. Practice head Elizabeth Heurtematte leads the team, all of whom are founding members or directors of Axxion, a group which connects and promotes women professionals. Other key contacts include the ‘excellentIsabel Cristina López, senior associate Jeannette Bravo, who has additional labour law expertise, and associates Ana Carolina Ureña and Alejandro Fung.

Panama > Banking and finance

Lovill has notable experience in fintech matters and M&A in the financial services sector, as well as syndicated loans and the restructuring of credit facilities. The team focuses on acting for banks operating in the region, foreign investment funds and trust companies, and corporations in the key sectors of services, commerce, real estate and hospitality. Practice head Elizabeth Heurtematte, who is based in Tokyo and Panama City, has longstanding experience in cross-border transactions, while associate Ana Carolina Ureña brings additional tax expertise to the team.