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  • 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

    Significant Changes To Call Centers Activity

    Law 52 of October 17, 2018, which regulates call centers activities for commercial use amends the tax incentives received by these companies.
    PanamaTax
    Dentons
    Dentons
  • Article

    Transfer Pricing Update In Panama

The regulation of Transfer Pricing is one of the mechanisms through which the Directorate General of Revenue (DGI) seeks to avoid the erosion of the tax base.
PanamaTax
Morgan & Morgan
Morgan & Morgan
  • Article

    New Rules For SEM Companies

    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, ...
    PanamaTax
    Morgan & Morgan
    Morgan & Morgan
  • Article

    Los Precios de Transferencia una Nueva Pretensión de la Administración Tributaria

    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.
    PanamaTax
    Rivera, Bolivary Y Castanedas
    Rivera, Bolivary Y Castanedas
  • Article

    Guía sobre documentación de precios de transferencia

    El pasado 25 de octubre de 2016 se publicó en Gaceta Oficial el Decreto Ejecutivo No. 390 del 24 de octubre de 2016, a través del cual se reglamenta el principio de libre competencia para propósitos de la normativa fiscal de precios de transferencia, y cuya efectividad es a partir del 1 de enero de 2017.
    PanamaTax
    Linkorp
    Linkorp
  • Article

    Los Precios de Transferencia un Reto Mundial Para la Economía Mundial

    El régimen jurídico tributario de los precios de transferencia internacional ha sufrido, sin duda, una constante evolución, debido a la globalización de la economía que ha influido grandemente en la expansión de empresas y multinacionales, así como el crecimiento del tráfico internacional.
    PanamaTax
    Rivera, Bolivary Y Castanedas
    Rivera, Bolivary Y Castanedas
  • Showing 1–7 of 7 results

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