Panama
Ley 41 de 2007: the annual calendar behind a SEM licence
The regime for multinational company headquarters does not end with the licence. Each year the company files an Annual Report to the…
Symbol Consulting Editorial Team
Published by the team
Uruguay
Ley 16.906 and Decreto 153/026: who decides the audiovisual credit
Four bodies take part in the audiovisual credit circuit and none of them does what the other's name suggests. The Application Commission…
Panama
Official Gazette: the publication lag between signature and issue
Two acts signed a day apart appeared in the same issue of the Official Gazette as another signed three months earlier. The…
Uruguay
Decreto 329/025: the thresholds in indexed units and in dollars
Decreto 329/025 states its thresholds in Indexed Units rather than in dollars. At the cut-off of 31 July 2026, with the Indexed…
Panama
The Panama Canal in 2026: two separate pressures, and why they get confused
The Canal's real driver in 2026 is geopolitics, not water: the closure of Hormuz rerouted energy cargo toward Panama and sent slot…
Uruguay
Uruguay’s Law 20.446: the tax holiday threshold moved, and so did the tax base
How Uruguay's new tax law sets the real estate requirement at UI 12,500,000 (approximately USD 2 million), what alternative routes through innovation…
Panama
Panama residency for investors: Qualified Investor vs Friendly Nations, and the October 2026 deadline
A detailed comparison of Panama's Qualified Investor and Friendly Nations residency programmes, including capital thresholds, timelines, risks, and territorial tax implications.
Panama
Panama’s Law 526 of 2026: The Economic-Substance Era for Multinational Groups
Panama's Law 526 of 2026 conditions the exemption of foreign passive income on real substance. What it requires, who it binds, and…
Uruguay
Uruguay’s 2026 Tax Overhaul: The New USD 2M Threshold and What It Means for Foreign Investors
Budget Law 20.446 raised Uruguay's tax-residency threshold to roughly USD 2M from January 2026. What changes for foreign investors and the tax-holiday…
Uruguay
Green Hydrogen in Uruguay: The Roadmap, the Khairos Project and a USD 18bn Bet Toward 2040
Uruguay's green-hydrogen roadmap: 2040 targets, the Khairos pilot in Fray Bentos and where the opportunities lie for service companies and suppliers.