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Michelle Martinelli

Partner Deloitte Panama
+507 3034100

Michelle has over 20 years of experience in the legal profession. She specialises in tax, transfer pricing, and corporate law.

Michelle’s area of expertise involves providing advice to multinational organisations in their day-to-day affairs and transactions.

Her professional experience is complemented by having worked in the private sector, where she managed all the tax-related aspects of a previously state-owned telecommunications company, having overseen the company's overall tax policy, including transfer pricing, tax accounting management, coordination of external advisors, verification, and the contracts and tax aspects of new products and services.

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