Jose Rafael Reyes is a Partner and leads the Tax Law practice at Morgan & Morgan. He has over 15 years of experience in legal and tax matters, advising national and multinational companies on tax planning, international taxation, transfer pricing studies, regulatory compliance, and representation before tax authorities, including the Panama Tax Authority (DGI) and the Administrative Tax Court.

Prior to joining the firm, Jose Rafael was a partner at a prominent local firm specializing in corporate, tax, and real estate advisory, and also served as a tax partner at a well-known international accounting and tax planning firm.

His practice focuses on identifying tax risks, designing strategic solutions, and uncovering opportunities that add value to clients' operations. He leads a multidisciplinary team that collaborates closely with other areas of the firm, including corporate, regulatory, litigation, and compliance, ensuring an integrated approach tailored to each client's needs. Jose Rafael also effectively represents clients in audits and contentious proceedings, combining strong technical defense with strategic advice to maximize the sustainability and profitability of their business operations in Panama.

Bar Admissions
Republic of Panama

Professional Associations

• International Fiscal Association
  

• Morgan & Morgan advised on the closing of Grupo Financiero BSC's acquisition of Banistmo

  By Jose Rafael Reyes, Miguel Arias, Allen Candanedo, David Ramos, Ariana Linares, Arantxa Fernández, Eduardo Oteiza |June 2026

• Law 526 of 2026 - Economic Substance Rules for Foreign-Source Passive Income

  By Jose Rafael Reyes |June 2026