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…
Panama
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…
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…
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…
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…
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…
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…
Panama
Panama’s Free Zones in 2026: Colón, Panamá Pacífico and the Nearshoring Wave
USD 58.5 million in four months and 24 new companies: Panama's free zones shift from transit hub to nearshoring platform for value-added…
Panama
SEM vs EMMA: Choosing the Right Multinational-HQ Regime in Panama
SEM for service headquarters, EMMA for manufacturing. We compare rates, requirements and visas to decide which Panama regime fits your operation.