Alemán, Cordero, Galindo & Lee

Practice Areas: Compliance and Anti-Money Laundering, Tax Law

Junior Associate

Junior Associate at Alemán Cordero Galindo & Lee (2021 – present)

Head of Tax Strategy, Ministry of Economy and Finance (2015-2021)

Spanish, English

Master’s Degree in Fiscal Management and Specialization in Taxation Universidad Especializada del Contador Público Autorizado (UNESCPA), Panama City, Panama(2017)

Bachelor of Law and Political Sciences Universidad Católica Santa María la Antigua, Panama City, Panama(2014)

Victoria Castro is an attorney with more than 10 years of experience in Tax Law and Tax Compliance, and has served as a junior associate in this area since 2022. She holds a Law degree from Universidad Santa María la Antigua (USMA, 2014), as well as a Master’s degree in Tax Management and a specialization in Taxation from UNESCPA (2017).

Between 2015 and 2021, she held leadership roles in the public sector, including positions in the Department of Exchange of Information for Tax Purposes and as Head of Tax Strategy at the Ministry of Economy and Finance. During this time, she gained extensive experience in international Organisation for Economic Co-operation and Development (OECD) standards, regulatory compliance, and in managing Panama’s process of being removed from lists of non-cooperative jurisdictions for tax purposes.

Victoria has advised clients on tax matters related to corporate transactions, such as share acquisitions. She also provides counsel on the application of double taxation treaties, issuance of tax residency certificates, tax compliance, application of tax benefits under special regimes, advice on real estate transactions, and other matters related to tax practice. Her public sector experience has enabled her to develop a strong regulatory and compliance perspective, which she applies to her day-to-day tax practice.