María Elena Moreno de Puy

María Elena Moreno de Puy

magistrate Panama

María Elena Moreno de Puy is a prominent magistrate of Panama's Tribunal Administrativo Tributario (TAT), holding her position since the tribunal's establishment in 2011. She is involved in high-profile tax rulings and has played a key role in decisions that have generated public debate, particularly concerning fiscal policies and the legitimacy of tax credits.

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