Alemán, Cordero, Galindo & Lee

Alemán, Cordero, Galindo & Lee (commonly known by its abbreviation Alcogal) is a law firm based in Panama. Founded in 1985, the firm represents several multinational companies operating in Panama and was chosen as the Central American law firm of the year by Chambers Global in both 2007 and 2013. Jaime Alemán Healy is one of the founding partners. The firm has offices in several countries in addition to Panama, including jurisdictions commonly referred to as tax havens such as The Bahamas, Belize, the British Virgin Islands, Hong Kong, Singapore, and Switzerland. The firm is affiliated with the international Meritas network.

The firm was named as one of the largest sources of leaked documents in the Pandora Papers scandal.

In 2021, Alcogal was reported to have incorporated around 200 companies in Panama and other jurisdictions for Banca Privada d'Andorra, a relatively unknown private bank based in Andorra, several of which were later used to transfer funds associated with political corruption in Venezuela. In 2015, when United States authorities accused the bank's managers of accepting exorbitant commissions to help clients launder $4.2 billion, Alcogal withdrew. The private bank's clients included former high-ranking officials of Venezuela's state-owned oil company Petróleos de Venezuela. Some of the Venezuelans involved in the scandal were also clients of Alcogal, for whom the firm had set up offshore companies. Alcogal subsequently resigned as the legal representative of these companies.