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Panama TAX incentives for established companies updated

13 March 2019
Law No. 66 of 13 December 2018, relating to the tax incentives for companies established in the Panama-Pacific special economic zone, modifies Law No. 41 of 2004.

Among the changes are modifications to the concept of ‘provision of services’ for those providing office administration services, and a reduced rate of 5 per cent of their net taxable income.

New substance requirements and reporting requirements for companies eligible for tax incentives have also been introduced.

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