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Articles

The legal stability regime

"A new instrument to promote and protect investments in Panama" As part of its efforts to consolidate its Economic Reforms Plan, which has led to the establishment of several bilateral commercial agreements to promote both domestic and foreign investments, and based upon ...

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Free Trade Zone Legislation Changes

Since April 6th, 2011, the legislation about free zone areas was modified by means of Law 32 of 2011. The new regulation contemplates many changes in regards to the definition of free zone area as well as its fiscal benefits and requirements for getting established. The new law unifies ...

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New Definition for Wholesale activity

The enactment of Panama-USA free trade agreement has requested the modification of several national and traditional legislations. As an example, a significant change has been performed to the definition of Wholesale business. By means of Law 62 of 2012 the definition of wholesale busine...

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Guide of Double Taxation Treaties signed by Panama

In the last twenty months, the Republic of Panama has signed several double taxation treaties with countries such as Mexico,  Barbados, Netherlands, Portugal, Spain, Singapore, France, Ireland, Israel, Italy, South Korea, Czech Republic, Qatar, United Arab Emirates and  Barbad...

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Regulation to avoid double taxation

By means of Resolution No. 201-10861 of 2013 the Panama Government established the procedures for the procurement of the tax benefits before the National Authority of Public Income. Certification  •Any natural person or corporation must process before the National Autho...

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Panama & Canada: Free Trade Agreement

Since Canada and Panama launched their free trade negotiations , both countries announced on August 11, 2009, the conclusion of negotiations towards a free trade agreement (FTA), as well as agreements on labour cooperation and the environment.The main elements covered by the FTA include: ...

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Panama: Regional Headquarters for Multinationals Companies

Panama has been chosen by numerous Fortune 500 companies dedicated to all kinds of commercial activities as a profit center and a real base to coordinate their multinational or regional operations. Multinational companies have established their operations base in Panama to provide their...

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Panama Tourism Law: Law 431 of 2012

Almost twenty years have passed since the enactment of Law 8 of 1994, which until the end of the year 2012 regulated tourism investments and incentives in the Republic of Panama. This body of law responded to a national strategy and a master plan oriented towards promoting tourism related investm...

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