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With the entry into force of Law Number 52 of 2016 in Panama, starting on January 1 of 2017, the legal persons (business companies and private interest foundations) who do not carry out transactions ...

In October 2016, the Panamanian government adopted new regulations to comply with the international commitments regarding corporate and fiscal transparency.

The physical address where the accounting records are held and the name of the person who keeps the accounting records and supporting documentation.

The enactment of Law 526 of 2026 in Panama introduces strict obligations for companies that are part of multinational groups and earn passive income from foreign sources. With entry into force set for fiscal year 2027, organizations that fall behind face a 15% tax rate on their net taxable foreign-source income if they fail to demonstrate a genuine operational presence within national territory. Given this regulatory landscape, delegating accounting and labor administration to qualified local providers is no longer merely an efficiency option, it has become a pillar of legal compliance.

Obligations to disclose and maintain financial information and capital structures are becoming increasingly common in Panama, not only to maximise tax and financial transparency...

La promulgación de la Ley 526 de 2026 en Panamá introduce obligaciones estrictas para las empresas que forman parte de grupos multinacionales y perciben rentas pasivas de fuente extranjera. Con la entrada en vigor fijada para el periodo fiscal 2027, las organizaciones rezagadas se exponen a una tarifa impositiva del 15% sobre su renta neta gravable de fuente externa si no logran demostrar una presencia operativa real dentro del territorio nacional. Ante este panorama normativo, delegar la administración contable y laboral en proveedores locales calificados deja de ser una alternativa de eficiencia para convertirse en un pilar de cumplimiento legal.

Seychelles is renowned for its flexible and business-friendly International Business Companies (IBC) framework.

Seychelles es reconocida por su marco flexible y favorable para las International Business Companies (IBC).

During the month of July, 1999, the Government of the Republic of Panama, through the Executive Branch, that is, the President and the Cabinet Council, exercising the limited legislative authority granted to it by law #27 of July 5, 1999, approved and enacted Decree-Law No. 5 of 1999 (in advance "the Decree-law"), by which a new system of rules concerning arbitration, conciliation and mediation was established.