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  • Video

    Ley 468 De 2025: ¿Cómo Afecta El ITBI A Las Propiedades Nuevas En Panamá (Video)

    ¿Sabías que la compra de una vivienda nueva en Panamá ahora también está sujeta al ITBI? Esto se debe a la eliminación de la exoneración general que existió por más de 50 años, un cambio crucial derivado de la Ley No.468 de 2025.
    PanamaTax
    Icaza Gonzalez-Ruiz & Aleman
    Icaza Gonzalez-Ruiz & Aleman
  • Article

    Panama Signs Multilateral Convention To Implement Tax Treaty Related Measures To Prevent BEPS – MLI

    The Republic of Panama signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS – MLI, along with other countries that had previously expressed their intention to do so.
    PanamaTax
    Patton, Moreno & Asvat
    Patton, Moreno & Asvat
  • Article

    Lawyers Do Not See It Feasible To Penalize Tax Evasion

    The jurist Ariel Corbetti, who is also a candidate for the presidency of the National Bar Association, said that it would be impossible to classify it as a crime without first embarking on a comprehensive...
    PanamaTax
    CLD Legal
    CLD Legal
  • Video

    Lotería Fiscal en Panamá (Video)

    Nuestra asociada Nicole Fernández W. ofrece una explicación clara y concisa sobre la lotería fiscal, su funcionamiento y su relevancia dentro del sistema tributario panameño...
    PanamaTax
    Icaza Gonzalez-Ruiz & Aleman
    Icaza Gonzalez-Ruiz & Aleman
  • Article

    Panama And Belgium Will Negotiate An Agreement To Exchange Tax Information

    The Government of Panama and the Kingdom of Belgium agreed to launch negotiations on an instrument to facilitate the exchange of tax information between the two countries.
    PanamaTax
    Anzola Robles & Associates
    Anzola Robles & Associates
  • Article

    Base Erosion Profit Shifting – BEPS

    Panama became a member of the inclusive framework on Base Erosion Profit Shifting (BEPS) on October 31, 2016. In joining this framework, member countries, in coordination with the OECD Committee on Fiscal Affairs (CFA), will confront tax avoidance...
    PanamaTax
    Linkorp
    Linkorp
  • Article

    FATCA And AEOI Reporting

    The Panama Revenue Office announced the availability of an online reporting platform to be used by financial institutions required to provide information under FATCA and AEOI.
    PanamaTax
    Linkorp
    Linkorp
  • Article

    Agreements With US Were Signed By Spain And Singapore

    This initiative is intended to enable Europe and the US to spearhead the promotion of a global system of automatic information exchange.
    WorldwideTax
    Mossack Fonseca Group
    Mossack Fonseca Group
  • Article

    Colombia, The OECD And The French Outburst

    Faced with the impossible task of negotiating the signing of a treaty to avoid double taxation between Panama and Colombia, I would like to clarify my position in opposing the signing of any such agreement...
    PanamaTax
    Morgan & Morgan
    Morgan & Morgan
  • Article

    New Tax Amnesty In Panama

    Through Law 208 of 2021, Law 99 of 2019 has been modified, which is related to the Tax Amnesty for the payment of taxes.
    PanamaTax
    CLD Legal
    CLD Legal
  • Article

    Update On Panama Entities

    The Republic of Panama has a Tax System that is based on the Territorial Principle of Taxation. This principle that Panama has embraced means that only Panama-source income is taxed.
    PanamaTax
    CLD Legal
    CLD Legal
  • Article

    Abogados rechazan "presiones externas" para penar evasión fiscal en Panamá

    La evasión fiscal en Panamá "no produce una perturbación tal" que obligue al Estado a convertirla en un delito penal, dijo hoy el presidente del Colegio Nacional de Abogados (CNA)...
    PanamaTax
    CLD Legal
    CLD Legal
  • Article

    Convention on Mutual Administrative Assistance in Tax Matters

    Panama signed on October 27, 2016 its adhesion to the Convention on Mutual Administrative Assistance in Tax Matters (MAC). This instrument provides for all forms of administrative cooperation between States in the assessment and collection of taxes.
    PanamaTax
    Linkorp
    Linkorp
  • Article

    How Is The New Tax Amnesty In Panama

    Through Law 208 of 2021, Law 99 of 2019 has been modified, which is related to the Tax Amnesty for the payment of taxes in Panama.
    PanamaTax
    CLD Legal
    CLD Legal
  • Article

    Panamanian Assembly Approves Panama's Accession To International Tax Convention (Mac)

    With Panama joining the Convention on Mutual Administrative Assistance (MCA), the country raises the number of partner jurisdictions or nations with which it can exchange information from 30 to 107.
    PanamaTax
    CLD Legal
    CLD Legal
  • Article

    The Submission Deadline For The Request For The Non-Application Of The Alternate Income Tax Calculation Has Been Extended

    The Official Gazette publishes the regulatory decree for Article 13 of Law 80 of 2012, which grants incentives for the development of tourist activity in Panama
    PanamaTax
    Morgan & Morgan
    Morgan & Morgan
  • Article

    Beginning Of The Filing Period For Sworn Income Tax Statements

    Article 710 of the Tax Code, which regulates all matters pertaining to the filing of sworn income tax statements by taxpayers, for income earned during the previous tax year, stipulates that:
    PanamaTax
    Morgan & Morgan
    Morgan & Morgan
  • Article

    The Tax Residence In Panama

    With Panama being a jurisdiction whose tax system is based on the Principle of Territoriality, and whose economy revolves around financial, legal and logistic services… what policy should it have...
    PanamaTax
    Morgan & Morgan
    Morgan & Morgan
  • Article

    New Law On Tax Amnesty In Panama: Corporations And Private Interest Foundations

    The Panamanian government has issued Law 99 of October 11, 2019, which establishes a General Tax Amnesty Law that includes the elimination, for a limited period, of the penalties and surcharges caused by non-payment ...
    PanamaTax
    Morgan & Morgan
    Morgan & Morgan
  • Article

    Panama Was Removed From The List Of Non-Cooperative Jurisdictions For Tax Purposes Of The European Union

    Panama was removed from the list of non-cooperative jurisdictions for tax purposes of the European Union, also known as the blacklist.
    PanamaTax
    FABREGA MOLINO
    FABREGA MOLINO

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