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LAST TRENDS
Modification to the Form 930 of Transfer Pricing
On June 17, 2020, the General Revenue Directorate issued Resolution No. 201-3338, which modifies the declaration form 930 v2.0 corresponding to the
Micro, Small and Medium Business Regime - Panamá (AMPYME)
The tax legislation of the Republic of Panama, with respect to Micro, Small and Medium Enterprises (MSMEs), establishes a special regime for this ty
OBLIGATION TO CONDUCT TRANSFER PRICING STUDIES
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
