Panama
Two years to reactivate a suspended company in Panama (art. 318-A)
A Panamanian company is suspended, among other causes, over the tasa única (DGI) or the beneficial owner (SSNF), and article 318-A gives…
Symbol Consulting Editorial Team
Published by the team
Panama
What the Panama Canal Authority pays to the Treasury under Law No. 19
Acuerdo No. 459 sets the net-ton fee at B/.1.75: B/.965.4 million of the B/.3,608 million that the Canal projects to contribute to…
Uruguay
Decree 206/026 replaces the domestic minimum tax waiver with a payment
Uruguay no longer waives its domestic minimum tax for holders of a tax stability clause: the tax is now paid and compensation…
Panama
Who prepares the EU tax list that keeps Panama in Annex I
The Code of Conduct Group prepares every revision of the EU tax list, expected for October 2026, with the ECOFIN meeting on…
Uruguay
Decreto 137/026: the simplified regime for testing and development
Decreto 137/026 allows inputs, machines and equipment to be imported free of every tax where they are destined for testing or development…
Uruguay
Ley 19.484: who is a beneficial owner and who runs the registry
Uruguay's beneficial owner system splits the work between two bodies: the Central Bank keeps and administers the registry, while the Auditoría Interna…
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…
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…