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Morgan & Morgan
The physical address where the accounting records are held and the name of the person who keeps the accounting records and supporting documentation.
Morgan & Morgan
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.
TMF Group
Panama has emerged as one of the leading countries to do business in Central America with many opportunities, especially for the United States. Its location makes Panama one of the most connected countries in the world.
CLD Legal
The Republic of Panama has created new comprehensive incentives in order to attract multinational companies to establish offices, branches and / or affiliates in Panama.
Patton, Moreno & Asvat
Following international standards with respect to transparency in commercial activities, the government of Panama has passed Law No. 52 of 27 October 2016.
The Panamanian Law 52 of October 27, 2016 (the "Law"), which relates to accounting records and the annual franchise tax of Panamanian entities (corporations and foundations), came into effect on 1 January 2017.
Galante & Martins
La República de Panamá aprobará por Ley el establecimiento de la obligación, para todas las sociedades offshore, de llevar Registros Contables y la Documentación de Respaldo.
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