Global

Details

  • Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 12/9/2013

Panama - Guidance for requests to apply tax treaty benefits 

December 9: Panama’s tax authorities have issued guidance for taxpayers to follow if they are seeking to apply for tax benefits available under one of Panama’s income tax treaties.

Resolución No. 201-10861 (published in official gazette No. 27375-A) establishes the process for applying to the tax authorities for approval of an application for benefits under an income tax treaty. Taxpayers must present certain documents, including proof of residency and certain taxpayer identification information.


Read a 2013 report (Spanish) [PDF 334 KB] prepared by the KPMG member firm in Panama: La Autoridad Nacional de Ingresos Públicos regula la aplicación de los beneficios establecidos en los tratados de doble tributación suscritos por la República de Panamá




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