Carolina Palma is an associate partner with Indirect Tax and leader of the Global Trade and Customs Division for Central America, Panama, and the Dominican Republic with more than 15 years of experience as a trade and customs attorney. She has advised businesses in establishing operations in Central America, in supply chain optimization, duty preferences, trade and customs compliance, customs valuation, and all import or export related matters. Palma is also a professor with the University of Costa Rica where she teaches the courses Dispute Resolution, Multilateral Trade, and Market Access. She formerly worked as a trade negotiator of Free Trade Agreements at the Ministry of Foreign Trade of Costa Rica. As an attorney, she has advised governments, productive chambers, and businesses in trade and customs areas. Under her supervision, the Trade & Customs Team in Central America has carried out assessments for numerous companies in the region, including companies in the retail sector, pharma sector, customs agencies and customs brokers, and companies in the automotive industry. Palma holds two Masters’ degrees in International Law and International Trade. Furthermore, she concluded Ph.D. studies at Switzerland’s World Trade Institute at the University of Bern in 2019 and is expecting her Ph.D. degree.