Panama approved Law No. 526 of May 28, 2026, which introduces a new economic substance framework applicable to Panamanian entities...

Panama has enacted Law No. 519 of April 27, 2026, renewing and broadening tax incentives for tourism, development, and restoration...

We are delighted to share with you this article prepared by Estif Aparicio and Jazmín Solís, leading ...

Recent clarification issued by the SEM Secretariat on the requirements for the reports that SEM companies must provide.

We hope that you will find this summary of the most relevant changes under the new regulations and guidelines useful. 

With a view to promoting the development of the logistics sector, Panama modifies the income tax regulations contained in Executiv...