About Mariano Oteiza Díaz

Mariano Oteiza Díaz is a partner at Icaza, González-Ruiz & Alemán. He joined the firm as an associate in 2011 and was appointed partner in 2021. His practice focuses on private wealth, corporate structuring and tax matters, including cross-border structures, succession planning and related regulatory issues. He advises international clients and works with legal and professional advisers in other jurisdictions on corporate and private wealth matters. Mariano is a member of the National Bar Association and the American Chamber of Commerce and Industry of Panama, where he participates in the Legislation and Taxation and Trade and Investment committees.