Anel Miranda Batista

Anel Miranda Batista

magistrate Panama

Anel Miranda Batista is a magistrate of the Tribunal Administrativo Tributario (TAT) in Panama, known for his critical approach to fiscal policies and legal interpretations. He has served the tribunal since its inception in 2011 and is recognized for his dissenting opinion on controversial rulings, including a significant case regarding a $20.2 million tax credit.

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