On June 17, 2020, the General Revenue Directorate issued Resolution No. 201-3338, which modifies the declaration form 930 v2.0 corresponding to the Transfer Pricing Report.
The tax legislation of the Republic of Panama, with respect to Micro, Small and Medium Enterprises (MSMEs), establishes a special regime for this type of company, which we will develop in the following points.
The concept of Transfer Pricing was introduced in the Republic of Panama through Law 33 in 2010. In principle, the rule applied only to transactions with related companies that were residents of countries with which Panama had concluded a Double Taxation Treaty (Spain and Mexico).
During the last months of 2018, the following laws were enacted, which make transfer pricing studies mandatory.
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