Qualification:

Bachelor of Law and Political Sciences, Universidad Santa Maria La Antigua, (Santa Maria La Antigua University), Panama, 1978.

Professional and Guild Executory:

He was professor of Public Finance and Tax Law at the Universidad Santa Maria La Antigua from 1978 to 1993.

He was member of Advisory Board of the Journal of the Centro Interamericano de Administradores Tributarios (Inter American Centre for Tax Administrators) - CIAT.

He was assistant Director General of Income and General Counsel of the Ministry of Economy and Finances in 1985.

He participated at the preparation of multiple draft legislation and decrees of the Cabinet on taxation, customs, commerce issues, export promotions.  

He was member of the Ad-Hoc drafting Committee of the Tax Code for Panama in 1991.

He was member of the Presidential Commission appointed to prepare the Draft Law on Public Contracts and Anti-Corruption Commission in 1995.

He was president of the Chamber of Commerce, Industries and Agriculture of Panama from 2002 to 2003.

He was president, Consejo Nacional de la Empresa Privada (National Council for Private Enterprises) (Conep) from 2006 to 2007.

Publication:

"Reflexiones en Torno a la Reforma Tributaria Panameña” (Some Reflections on Financial Leasing Law.

Reflections on Panamanian Tax Reform).