Ms Laura Barrios > Morgan & Morgan > Panama, Panama > Lawyer Profile

Morgan & Morgan

Work Department

Estate Planning, Corporate Services


Senior Associate Laura Barrios works in the Estate Planning and Corporate Services Department of the firm, advising clients on international tax issues, mainly assisting companies on efficient corporate structures and compliance matters.


Ms. Barrios is considered one of Panama´s most knowledgeable tax treaty and CRS and FATCA reporting export.  She has been an advisor to the Panamanian Government in tax treaties negotiations and in the implementation of fiscal and transparency regulations and policies that favor Panama´s jurisdiction. 


Prior to becoming an attorney at Morgan & Morgan, Ms. Barrios worked as Senior Consultant in an international consulting firm specializing in audit, tax, financial and accounting services.

In the public sector, Ms. Barrios has been appointed as head of the Legal Department of the International Tax Sub directorate of the General Directorate of Revenue of Panama, as well as the Technical Secretary of the High-Level Presidential Commission for the Defense of International and Financial Services. Currently, she is part of the negotiating team of Tax Agreements of the Republic of Panama.


Spanish and English.


She obtained an LL.B. in the School of Law of the Universidad Catolica Santa María La Antigua in Panama (Magna Cum Laude), and a LL.M. in International Tax Law from the WU (Vienna University of Economics and Business).

Lawyer Rankings

Panama > Offshore

(Rising stars)

Laura BarriosMorgan & Morgan

Morgan & Morgan has continued to expand its offshore practice, advising high-net-worth clients on the structuring of private funds and related mandates. In addition, it has formed an alliance with MASCO Multiple Accounting Services Corporation to provide clients with accounting services, and founded Panama Compliance Services to assist with due diligence. The firm’s additional offices in the British Virgin Islands, Belize and the Bahamas allow it to provide corporate and fiduciary services in multiple key jurisdictions. The sizeable team is led by Roberto Lewis, who has significant expertise in advising on wealth preservation and distribution for Central and South American clients. Other notable team members include Raúl Castro, an expert in tax, corporate and estate planning; Luis Manzanares, who specialises in multi-jurisdictional structures; and associates Nestor Broce and Laura Barrios, who has notable tax expertise and heads a new department advising family offices on Bahamian SMART funds.