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Panama Transfer Pricing System Overview

Panama Transfer Pricing System Overview

Taxand Panama looks at the recent provisions made under the Fiscal Code for the use of Tax Treaties and the application of transfer pricing provisions.

Panama has adopted the 'arms length principle' in regards to its transfer pricing regime. Click here to read the full article from Taxand Panama to find out more on definitions, comparability analysis, methods and requirements under the new code.


Taxand's Take

It is important to understand the new requirements as there are strict penalties in place for non-compliance.

Your Taxand contact for further queries is:
Manuel Candal
T. +58 (212) 750 0095 Ext 101

Taxand's Take Author