Executive Decree No. 32 of September 2, 2026 (“Executive Decree No. 32”) develops and clarifies the economic substance rules incorporated into the Tax Code by…
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On May 28, 2026, Law 526 was published in Panama's Official Gazette, introducing economic substance requirements for certain corporations and foundations that form part of…
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Panama's accession to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAC Convention) marks an important milestone in the country's international cooperation model…
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On Monday, October 28, Panama approved Law 446, establishing a tax moratorium that provides individuals and companies with an exceptional opportunity to catch up on…
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Public-Private Partnerships (PPPs) have gained relevance in recent years, especially in developing countries such as Panama. These alliances enable governments to collaborate with private companies…
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Last week we published the first part of this series dedicated to the Special Economic Area of Panama Pacifico ("APP"),
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Last week we published the first part of this series dedicated to the Special Economic Area of Panama Pacifico ("APP"),
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According to Panamanian Laboral Law, every worker should receive their acquired rights, its accumulate and/or proportional rights when the labor relation ends. Regardless of the…
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Law 131 of 2013 (“Law of Arbitration”), which regulates domestic and international commercial arbitration in Panama, defines the arbitration agreement as “one by which the…
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Tax Residency is an essential concept within the scope of International Tax Law since its accreditation delimits the exercise of the tax authority of one…
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