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Panama


  • 12-November-2019

    English

  • 22-March-2019

    English

    Multi-dimensional Review of Panama - Volume 3: From Analysis to Action

    This MDCR is designed to help Panama formulate development strategies, and identify and support the policy reforms needed to achieve further sustainable and inclusive development. This review comes at a time when Panama is achieving high economic growth but further policy action is needed to expand socio-economic benefits across all economic sectors, regions and households.
  • 20-November-2018

    English

    Residence/Citizenship by investment update

    As part of its efforts to maintain the integrity of the Common Reporting Standard (CRS), the OECD has been working closely with Panama over the last weeks to ensure that any risks created by its Residence by Investment (RBI) programmes are effectively addressed.

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  • 28-August-2018

    English, PDF, 676kb

    Panama - Transfer Pricing Country Profile

    Panama - Transfer Pricing Country Profile

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  • 6-July-2018

    English

    Multi-dimensional Review of Panama - Volume 2: In-depth Analysis and Recommendations

    Panama has achieved socio-economic improvements in recent decades thanks to strong economic growth and consequent poverty reduction. Its growth model is characterised by a dual economy in which a small number of activities, including those related to the Canal and Special Economic Zones, have exhibited high productivity growth but limited job creation.Panama should now embark on a new reform agenda to become a sustainable and inclusive high-income country. This report urges greater productivity in sectors that contribute to job formalisation to reduce disparities in income and among regions. As developing these policies requires further resources, taxation system and private sector involvement through public-private partnerships should also be reinforced. Focusing on skills and jobs, regional development and development financing, the volume provides analysis and recommendations on three areas which are key for Panama.
  • 24-janvier-2018

    Français

    La coopération fiscale internationale fait un grand pas en avant avec la signature par de nouveaux pays d’un accord décisif pour le renforcement des conventions fiscales

    Les ministres et représentants de haut niveau de la Barbade, la République de Côte d’Ivoire, la Jamaïque, la Malaisie, le Panama et la Tunisie ont signé aujourd’hui la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices (BEPS), portant ainsi le nombre de signataires à 78.

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  • 15-January-2018

    English

    Panama joins international tax co-operation efforts to end bank secrecy

    Today, at the OECD Headquarters in Paris, the Director-General of Revenue and the delegated Competent Authority of Panama, Publio Ricardo Cortés, has signed the CRS Multilateral Competent Authority Agreement‎ (CRS MCAA), in presence of OECD Deputy Secretary-General Masamichi Kono.

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  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Panama.The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
  • 3-novembre-2016

    Français

    Panama rejoint le Cadre inclusif sur BEPS

    À la suite de la réunion inaugurale du Cadre inclusif sur BEPS à Kyoto, au Japon, du 30 juin au 1 juillet, et de la réunion régionale pour l'Amérique latine et les Caraïbes, qui s’est tenue à Montevideo, en Uruguay, du 21 au 23 septembre, plusieurs pays et juridictions rejoignent le Cadre. Le Panama a formellement adhéré au Cadre Inclusif, portant à 87 le nombre de ses membres.

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  • 27-octobre-2016

    Français

    Le Panama se joint aux efforts internationaux de lutte contre la fraude et l’évasion fiscales

    Le Panama a signé aujourd’hui la Convention multilatérale concernant l'assistance administrative mutuelle en matière fiscale, devenant ainsi la 105e juridiction à participer à l’instrument multilatéral le plus puissant au service de la transparence et de la lutte contre la fraude fiscale internationale.

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