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Requirements to apply for permanent residency for executives of Multinational Headquarters offices ("SEM" for its acronym in Spanish)

En Panamá, el deporte es un sector que está en constante desarrollo, que tiene potencial de crecimiento, pero sólo si estamos dispuestos a invertir en la infraestructura necesaria para darle la oportunidad de triunfar a nuestros deportistas.

The Republic of Panama enacted Law No. 526 of May 28, 2026, which introduces economic substance rules and requirements in Panama, applicable exclusively to entities that are members of Multinational Groups and that earn foreign-source passive income (the “Law”). This legislation will enter into force in the fiscal year 2027.

Panama is an appealing country for investment in broad range of sectors, including financial services, logistics, tourism, communications, technology and manufacturing.

The Republic of Panama enacted Law 526 of 2026, which introduces economic substance requirements for Panamanian entities that are members of multinational groups and that derive passive income from foreign sources. The statute, effective as of fiscal year 2027, does not apply generally to all Panamanian companies or foundations, but only to those that meet the specific requirements set forth therein.

The Republic of Panama approved Law No. 526 of May 28, 2026, which introduces rules and requirements of economic substance in Panama, applicable only to entities that are members of Multinational Groups that obtain passive income from foreign sources (the “Law”). This law was regulated by Executive Decree No. 32 of September 2, 2026. All these regulations will enter into force as of the 2027 fiscal period.

With the enactment of Law 57 of October 24th, 2018 that modifies Law 41 of 2007, creating a Special Regime for the Establishment and Operation of Multinational Headquarters and the Commission of Multinational Headquarters, ...

Located in Central America, the Republic of Panama is a politically stable nation characterised by its diverse population.

Luego de la filtración de documentos de la firma de abogados panameños Mossack-Fonseca a través del titular Panamá Papers...

Por medio de esta Resolución, se establecen cambios en los requisitos para la solicitud de No Aplicación del Cálculo Alterno del Impuesto sobre la Renta (CAIR).

La DGI ha iniciado auditorías de precios de transferencia, esto es un reto tanto para la Administración Tributaria como para los contribuyentes, ya que la legislación panameña en materia de precios de transferencia es nueva; fue introducida con la Ley 33 de 2010 y sufrió modificaciones con la Ley 52 de 2012.

O Panamá é um país atrativo para investimentos em uma grande variedade de setores, incluindo serviços financeiros, logística, turismo, comunicações, tecnologia e produção.

The availability of this regularization process for eligible foreign nationals has been further extended until June 30, 2024.

La República de Panamá aprobó la Ley No. 526 de 28 de mayo de 2026, la cual introduce reglas y requerimientos de sustancia económica en Panamá, aplicables únicamente a entidades integrantes de Grupos Multinaciona

In this sense, showing a bank that you have a utility bill with an address from X country may not be enough in the future.

Following are some of the benefits to SEM Corporations

Panamá es un país atractivo para la inversión en una amplia gama de sectores, como los servicios financieros, la logística, el turismo, las comunicaciones, las tecnologías y la industria manufacturera.