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13 January 2020

This BDO In Practice sets out the requirements of IFRS 16 in relation to the classification and measurement of leases from the perspective of lessees and lessors and compares those requirements to the previous standards, primarily IAS 17. It should be noted that the guidance relating to lessor...

13 January 2020

In 2013, the IASB started its Disclosure Initiative project in response to widespread observations that the quality of disclosures in financial statements prepared in accordance with IFRS could be improved.

10 December 2019

The Government of Panama recently approved Law 93 of 2019, "Which creates the Public-Private Partnership Regime for development as an incentive for private investment, social development and job creation". With this law, the Republic of Panama catches up with other countries in the region by...

23 October 2019

Corporate Fraud manifests specific particularities in our region that need to be analyzed by companies to prevent, detect and respond to the types of fraud that have an impact on their businesses.BDO developed the "Map of Corporate Fraud in Latin America" with the objective of understanding this...

17 October 2019

The National Assembly approved Law No. 99 of October 11, 2019, published in the Official Gazette No. 28881-B of October 14, 2019. Through the aforementioned law, a tax amnesty is approved, which aims to increase the collection of taxes owed by the taxpayers to the General Directorate of Revenue...

18 September 2019

On 24 October 2018, Law N° 57 introduced amendments on Law 41, 2007, which created the special regime on Multinational Companies Headquarters (MHQ or SEM, Sede de Empresa Multinacional).

17 September 2019

We find it important and relevant to address on this opportunity the special tax regime applicable to the construction industry in the Republic of Panama, referring to the different taxes that may affect the activity.

11 September 2019

Get to know the latest of PPAs and other related matters in our newest Insight, written by our Tax Partner, Mr. Publio Cortés.

09 September 2019

Find out the latest in Moratoriums for surcharges, interests and fines that natural persons, legal entities and Non-Governmental Organizations maintain in taxes caused before the General Revenue Directorate and issue other provisions.

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