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Michelle Martinelli

Partner Deloitte, Panama
+507 3034100

With an extensive professional background built over more than 20 years, Michelle has emerged as a distinguished expert in legal and tax advisory services since joining the firm. Her versatile expertise has left a lasting impact on various public and private companies, with a focus on the telecommunications sector, corporate and commercial matters, and tax incentive regimes.

Michelle’s professional repertoire includes crafting intricate financial and tax planning strategies for mergers, acquisitions, and spin-offs. She excels in conducting business risk assessments from legal and tax perspectives, providing invaluable advice for companies establishing a presence in Panama.

Michelle is also sought for her proficiency in tax consulting, compliance initiatives, and bespoke business training. Beyond her practical contributions, she has shared her insights as a speaker at esteemed business forums and served as an instructor on tax courses. Michelle graduated from Universidad Santa María, of Panama, and holds a master’s degree in international comparative law from Southern Methodist University, in Dallas, Texas.

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