Jan Christian Brewer


Moreno & Arjona - Bureau
Samuel Lewis Ave. y Gerardo Ortega St.
Central Building 5th floor
PO BOX 0819-05618, Panama

Tel: (507) 297 5566
Fax: (507) 263 8005

Email: jbrewer@mab.com.pa
Web: www.mab.com.pa

He has been a member of this firm since 1998 and became a Partner in 2010. He is a member of the National Bar Association and the International Bar Association.

His areas of specialization are Tax Law, Tax Planning and Consulting, Corporate Law, Foreign Investment in Panama (Businesses and Real estate), Banking and Securities Law.

In the area of foreign investment he is adviser in Panama to branches of foreign companies investing in construction, logistics, tourism, energy and other key areas.


  • Universidad Santa Maria La Antigua (Panama), Law School, J.D. (1998)
  • Universidad Externado de Colombia (Colombia), Banking and Securities Law Specialist. (2000)
  • Universidad Externado de Colombia (Colombia), Diploma in Electronic Commerce (2000).
  • Universidad Especializada del Contador Publico Autorizado (Panama), Specialist in Taxation (2009).
  • Universidad Especializada del Contador Publico Autorizado (Panama), Master in Taxation (2012).
The firm offers Tax Planning Services for individuals and business in the specific areas of planning, procedures and representation of the taxpayer before the tax authorities.

The following are some of the services we offer in this area:

  • Representation of the taxpayer before the Tax Authorities in audit procedures, tax returns, applications for time limitation periods for tax obligations, application for exemptions among other legal tax services.
  • Representation and Defense of the tax payer at the different tax instances including the Supreme Court of Justice
  • Local and International Tax Planning
  • Double Taxation Treaties
  • Investment Vehicles for cross border transactions
  • Tax Compliance
Moreno & Arjona – Bureau, also known as MAB, is a law firm established in 1979 emphasized in all areas of Commercial Law such as Corporate Law, Entity Formation, Maritime Law, Intellectual Property, Tax Law, and Corporate Immigration.

For 35 years since its foundation, MAB is a leading law firm in Panama. Their lawyers are key players in the legal industry. Also, they have played during the firm’s history, key roles in the Bar Association, political organizations even exercising important government offices.

Its international practice is focused on advising international companies with presence or interests in Panama, as well as serving the offshore industry providing legal solutions such as entity formation, tax planning, vessel registration, among others.

Its local practice is focused on advising business transactions and company’s day to day affairs in the areas of contract law, tax advice and labor law.