Panama’s Energy Sector: Incentives, Structures and Licences
Panama combines logistical connectivity, a territorial tax system, and sectoral regimes that can make the country a relevant platform for groups linked to energy…
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Ideas for decisions that require perspective.
Legal analysis and perspectives on business, tax and private-wealth matters that call for context, anticipation and judgment.
Panama’s Multinational Company Headquarters (SEM) Regime
Special Regime of Law 41 of 2007 and its Amendments Nearly two decades ago, Panama designed an incentive program specifically to attract the regional…
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Tax Residence for Individuals in Panama
A natural person's tax residency in Panama is neither presumed nor freely declared: it is governed by specific legal criteria, developed at three regulatory…
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Capital Gains Tax on the Transfer of Shares in Panama
General regime, grounds for non-taxability, corporate reorganization, advance payment refund, and valuation in sales with underlying assets The sale or transfer of shares, equity…
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Tax Regime for the Sale of Real Estate in Panama
Selling real estate in Panama triggers not one, but two tax obligations, completely independent in nature and calculation.The first is the Real Estate Transfer…
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Real Estate Due Diligence in Panama: What to Review Before Buying
Buying a house, apartment, land, or commercial property requires more than evaluating its price, location, and physical condition. Every property has a registration, cadastral,…
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Dissolving a Panamanian Company: Why the Public Registry Is Not the End of the Process
When deciding to close a business, it's common to assume that simply registering the company's dissolution at the Public Registry is enough to resolve…
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The End of Defensive Benchmarking? Transfer Pricing Strategies in the Post-BEPS Era
Benchmarking is a comparative study that seeks to demonstrate that the price agreed upon between two related companies is comparable to the price that…
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Law 526 of 2026: Panama’s New Economic Substance Regime
Law 526 of 2026 incorporates an economic substance regime for certain foreign-source passive income. This analysis examines its scope, requirements, and the main challenges…
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The Theory of Procedural Action and the Right to Effective Judicial Protection
The right of action allows individuals to access the courts to file a claim, even before it has been determined whether there is a…
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