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11 February 2021

This regime is a replica of the Multinational Headquarters regime, better known as SEM, providing the same benefits, and requesting the same requirements. However, the EMMA regime, as its name indicates, is focused on manufacturing services.Download the full article here

01 February 2021

Regulates the Public-Private Partnership Regime for the development of incentives for private and social investment and job creation. By Executive Decree No.840 of December 31, 2020, Law 93 of 2019 is regulated, which has, among its objectives, to promote the development of projects under the...

11 January 2021

The following article of opinion, related to a ruling issued by the Supreme Court of Justice on admission, considers:CSJ (according to its English acronym) dictates precedent on the tax amortization of intangible assets under Article 60 of the Income Tax RegulationsCSJ considered that the...

03 December 2020

Recently, the National Assembly proposed Bill No. 203 dated October 22, 2020, which aims to implement the regulation of the use of virtual currencies or cryptocurrencies within the Panamanian legal framework.

24 November 2020

How business leaders in the Americas are turning crisis into opportunity.

06 October 2020

Global Tax Outlook 2020 - An interview with Robert Aziz, Global Head of Tax, on the role that tax has played as a response to the COVID-19 crisis and on the highlights from the research. 

08 September 2020

Law 160 of September 1, 2020 was enacted through Official Gazette No. 29104 of September 2, 2010. By means of this law, the Legislative Assembly extended the period of tax amnesty established in Law No. 99 of October 11, 2019, now until December 31, 2020.

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