Tax treaties and exemptions

We assess the application of double taxation treaties, exemptions and incentives in light of the facts, beneficiaries and available documentation.

Our perspective

Applicable benefits.
Defensible positions.

A reduced rate or exemption requires more than citing a legal provision. Eligibility, purpose, beneficial ownership and supporting evidence must be verified to substantiate its application.

When we add value

A tax benefit must rest
on the supporting facts.

Before applying a reduced rate

We verify residency, beneficial ownership, purpose and formal requirements before payment.

When applying for an exemption

We build the application around the actual transaction and the evidence required by the applicable rules.

When anti-abuse rules apply

We assess substance and commercial rationale to determine whether the position can be sustained.

Scope

How we can help.

We define the scope around the client’s decision and timing. These capabilities may be engaged independently or coordinated with other areas of the firm.

01Application of tax treaties
02Beneficial ownership and anti-abuse rules
03Tax exemptions and incentives
04Applications and supporting documentation

Contact

Let’s discuss the decision ahead.

A direct conversation allows us to understand the context and define a proportionate next step.

Request a consultation

Applicable benefits. Defensible positions.

Before applying a reduced rate

When applying for an exemption

When anti-abuse rules apply

Related services.

Tax disputes

Tax planning

International tax

Further context and analysis.

Outbound Remittance Tax in Panama: When It Applies and How to Calculate It

Tax Residence for Individuals in Panama

Capital Gains Tax on the Transfer of Shares in Panama

Let’s discuss the decision ahead.

Applicable benefits.
Defensible positions.