Guillermo López was born in Panama, Republic of Panama, June 25, 1959. Admitted: 1983, Panama. Education: University of Panama, School of Law, Panama, (LL.B., 1983); Centro Interamericano de Estudios Tributarios (CIET), Argentina (1989). Positions: Autoridad Nacional de Ingresos Públicos (ANIP) Legal Advisor (2013-2014); Dirección General de Ingresos, Chief Advisor (1988-1998). Manager of Legal and Taxation Departments of recognized Audit firms and Consultancy (1988-2013). Author: Languages: Spanish and English. Areas of Practice: Tax Law (Local and International); Administrative Law. 

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