Month: February 2026

Legal Consequences of Structures Without Economic Substance

Structures that exist only on paper face growing legal and tax exposure. Companies in Panama must be able to demonstrate real operations, decision-making, and economic substance.

Continue Reading

Risks of Non-Compliance with Economic Substance Requirements in Panama

In recent years, economic substance has evolved from a theoretical concept associated with international standards into a practical enforcement criterion used by tax authorities worldwide. Panama is no exception.

Continue Reading

Economic Substance in Panama: Current Rules, New Bill and Strategic Risks

Panama is at a turning point as international standards accelerate the shift from formal corporate presence toward demonstrable economic substance and transparent operations.

Continue Reading