The Resource An analysis of Panama's income tax treaties

An analysis of Panama's income tax treaties

Label
An analysis of Panama's income tax treaties
Title
An analysis of Panama's income tax treaties
Creator
Subject
Language
eng
Summary
Panama started entering into tax treaties in 2010 after years of being labeled a tax haven by the OECD and by the international community in general. The move must have been surprising for some, although others might say that it was only a matter of time before Panama faced the inevitable decision of entering into such agreements. In this article, the author analyses the political background of the treaties and the circumstances that led to their signature. An in-depth analysis of a number of provisions of the treaties is carried out, comparing them to the OECD model treaty and the U.N. model treaty, paying special attention to the provisions in which Panama's tax treaties differ from the models to determine the reasons behind those differences and whether such changes are beneficial or detrimental for Panama. This analysis was made by considering all the tax treaties signed by Panama as of August 11, 2011. These treaties are with the following countries: Barbados, France, Korea (R.O.K.), Italy, Luxembourg, Mexico, the Netherlands, Portugal, Qatar, Singapore, and Spain
Citation source
In: Tax notes international. - Falls Church. - Vol. 66 (2012),
http://library.link/vocab/creatorName
Rocha Echevarría, R.A
Geographic coverage
  • Central America
  • Latin America
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • OECD Model
  • UN Model
  • tax haven
  • residence
Label
An analysis of Panama's income tax treaties
Instantiates
Publication
Label
An analysis of Panama's income tax treaties
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...