Perspectives
Legal analysis and perspectives on business, tax and private-wealth matters that call for context, anticipation and judgment.
Starting a business in Panama requires coordinating legal, tax and operational decisions. The structure you choose determines who is liable for obligations, how resources…
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A family business may grow through its founder’s vision, relationships and ability to make decisions. Over time, that growth requires other people to take…
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Building wealth takes years. Deciding how it will be managed, who may benefit from it and what will happen when its creator is no…
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A payment abroad does not trigger withholding merely because funds leave Panama. The decisive question is whether the non-resident beneficiary receives Panama-source income and…
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Incorporating a company in Panama to conduct business abroad does not mean operating without obligations. Panama's tax system is based on territoriality, but the…
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An energy project in Panama must align its technology, sector authorization, available incentives, land use, environmental requirements and tax structure from the outset. No…
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The Multinational Company Headquarters (SEM) regime allows certain intragroup services to be centralised in Panama. Its value depends on three elements that must be…
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What requirements must an individual substantiate to apply for a tax residence certificate in Panama? This guide explains the legal criteria, the documents supporting…
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As a general rule, the transfer of Panamanian shares combines a final tax of 10% on the net gain with advance withholding of 5%…
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Selling real estate in Panama may give rise to two separate obligations before the transfer is registered with the Public Registry: Real Estate Transfer…
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Real estate due diligence confirms that the property offered is the one that can legally be acquired, that its physical condition matches the records,…
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Registering a dissolution does not, by itself, close a company that has been operating. Corporate liquidation must be coordinated with the closure of its…
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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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Regulatory framework: the economic substance rules for certain foreign-source passive income introduced by Law 526 of May 28, 2026 were implemented by Executive Decree…
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The right of action allows a person to seek a court's intervention; effective judicial protection requires that access to produce a useful, reasoned and…
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