• 4-November-2016


    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.

  • 27-octobre-2016


    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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  • 18-July-2016


    Panama decides to sign multilateral tax information sharing convention

    The OECD welcomes Panama’s decision to sign the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, which was formally communicated to the OECD in a letter from its Vice President and announced publicly on Friday 15 July 2016.

  • 23-May-2016


    Aid at a glance charts

    These ready-made tables and charts provide for snapshot of aid (Official Development Assistance) for all DAC Members as well as recipient countries and territories. Summary reports by regions (Africa, America, Asia, Europe, Oceania) and the world are also available.

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  • 11-May-2016


    Bahrein, Líbano, Nauru, Panamá y Vanuatu se comprometen con la norma internacional sobre intercambio automático de información de cuentas financieras para luchar contra la evasión y la elusión fiscal

    La OCDE y el Foro Global sobre la Transparencia e Intercambio de Información con Fines Fiscales han anunciado hoy que Bahrein, Líbano, Nauru, Panamá y Vanuatu han asumido el compromiso de intercambiar automáticamente información de cuentas financieras con otros países.

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  • 8-avril-2016


    « Panama Papers » : les administrations fiscales prêtes à agir

    Des responsables publics du monde entier ont demandé à l’OCDE de convoquer une réunion spéciale du Réseau JITSIC (Joint International Tax Shelter Information and Collaboration) afin de réfléchir aux possibilités de coopération et d’échange d’informations, d’identifier les risques de fraude fiscale et de décider d’une action conjointe, à la lumière des révélations des « Panama Papers ».

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  • 5-avril-2016


    Déclaration du Secrétaire général de l’OCDE, Angel Gurría, sur les « Panama papers »

    Les révélations des « Panama papers » mettent en lumière la culture et la pratique du secret au Panama. Le Panama est la dernière des grandes places offshore qui permet encore de dissimuler des fonds pour échapper à l’administration fiscale et aux autorités répressives.

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  • 28-April-2015


    Innovation Policy in Panama - Design, Implementation and Evaluation

    This report reviews the experience of Panama in designing, implementing and evaluating innovation policy. It provides a comparative analysis of Panama’s innovation performance and reviews the design and implementation of the national innovation policy focusing on the National Plan (2010-2014). The review of the institutional setting, the policy mix and budget for innovation policy includes a comparison with the experience of two peer countries, the Dominican Republic and Uruguay.

  • 18-March-2015


    Competition and market studies in Latin America 2015: The case of Chile, Colombia, Costa Rica, Mexico, Panama and Peru

    This OECD report presents market studies practices in the six Latin America countries and provides areas for improvement on how to improve their legal and institutional set-up based on competition agencies’ practices.

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  • 11-March-2015


    Panama - Competition Law and Policy

    This page contains information on the work of the OECD and Panama in the area of Competition Law and Policy.

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