Juan Raúl Sosa is a Partner at FABREGA MOLINO and leads the firm’s Tax Practice. His practice focuses on the tax and legal advisory of complex transactions, as well as the design and implementation of efficient structures for local and international clients operating in Panama.

 

He has extensive experience in the tax structuring of corporate and commercial transactions, including mergers and acquisitions, corporate reorganizations, financings, joint ventures, debt and security structuring, as well as legal and tax due diligence processes. In this context, he regularly advises local and international companies on the identification, assessment, and mitigation of tax risks in both domestic and cross-border transactions.

 

His experience also includes advising on local and international taxation, the application of double taxation treaties, tax residency planning, transfer pricing, and tax compliance. He has also been actively involved in the analysis and implementation of special investment regimes in Panama, including the Colón Free Zone, the Panama Pacifico Area, and the Multinational Headquarters (SEM) regime, as well as matters related to foreign investment and regional structuring.

 

Throughout his career, he has advised clients across various industries, including commerce, energy, aviation, mining, banking, and logistics, providing comprehensive support in the tax planning of their operations and aligning their structures with their commercial, regulatory, and operational objectives.

 

Prior to joining FABREGA MOLINO, he was part of the Tax Services practice at KPMG Panama. He is admitted to practice law in the Republic of Panama and is actively involved in national and international professional organizations. He currently serves as Tax Reporter for Panama for the International Bar Association (IBA) and is a member of the International Fiscal Association (Panama and Colombia), the Panamanian Institute of Tax Law (INSPAT), and the Colombian Institute of Tax Law (ICDT). He also served as Chair of the Trade & Investment Committee of AmCham Panama (2023–2025) and of the Tax & Legislation Committee (2022–2023).