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An unregulated Trust is a Trust in which the Trustee is a private individual or private company that is not supervised by any regulatory authority.

Panamá celebra un siglo desde la promulgación de su primera Ley de Fideicomisos, la Ley No. 9 del 6 de enero de 1925, que marcó el inicio de un recorrido histórico lleno de innovación y adaptación jurídica.

The first trust law in Panama was adopted in the 1940's, based on the common law Trust. However, in 1984 new provisions on trusts were enacted to complement other legal instruments and benefits provided by Panama.

Since 1995, the Republic of Panama is in capacity of providing the necessary legal infrastructure for the incorporation, management and continuation of Private Interest Foundations.

We have made a direct reference to the specific points discussed in the judgment of the Plenary of the Supreme Court of Justice, labeling the subject matter in each transcription which follows.

Hemos hecho una remisión directa a los puntos específicos tratados en la sentencia del Pleno de la Corte Suprema de Justicia, titulando la materia tratada en cada transcripción que, seguidamente, hacemos de ella.