The business plan discusses the introduction of a new brand called Raspa’os Shaved Ice in Panama. The founder, after living in Taiwan for three years, wanted to take a piece of Taiwan’s culinary creations and introduce it to the Panamanian market. The Raspa’os brand, for short, will focus on serving customers with a fresh and innovative shaved ice desserts inspired from the famous Taiwanese dessert. With Panamanian frozen desserts market becoming highly popular, an opportunity of investment was found to establish the brand and make it grow. The goal of Raspa’os is to provide the market with a new, fun way to eat shaved ice and be able to customize it with the different natural flavors that can easily be found in Panamanian soil. To assure that the success of the brand will continue, the company will pioneer in the industry by guaranteeing to fulfill the needs of the Panamanian market. With this in mind, the business proposal includes a thorough plan of Raspa’os entry strategy to the market that will help define the identity and differentiate the business’ brand from other competitors.