Expert Panama tax planning combining territorial tax system advantages, transfer pricing compliance and fiscal residence strategies. Former DGI official.
Panama's territorial tax system taxes only income generated within Panama. Foreign-source income — dividends, interest, royalties from abroad — is not subject to Panama income tax, creating unique planning opportunities.
Our founding attorney served as a DGI official with specialized transfer pricing experience. This gives us unparalleled insight into how Panama's tax authority assesses and challenges taxpayers.
Deep insight into Panama's tax authority processes.
Master in Public Administration — law, economics and policy.
You always deal directly with the attorney handling your case.
Licensed attorney in the Republic of Panama.
"Panama tax planning is not a loophole strategy — it's a legitimate use of one of the world's most transparent and internationally recognized territorial tax systems."
— Lic. José Manuel Góndola Escudero · Idoneidad No. 17,005Structuring income flows to optimize use of Panama's territorial tax exclusion.
Form 930 preparation, intercompany pricing analysis and contemporaneous documentation.
Panama fiscal residence for individuals and companies. SEM and multinational headquarters.
Representation and defense before Panama's DGI in tax audits and assessments.
Country-by-country reporting, substance requirements and BEPS implementation.
Review of existing structure for optimization opportunities and compliance gaps.
We analyze your current structure, income flows and tax position in Panama.
Design of legal tax optimization strategy based on Panama law and treaties.
Documentation, filings and structural adjustments to implement the plan.
Annual transfer pricing documentation, DGI filings and monitoring.
Routing dividends from Latin American subsidiaries through Panama holding tax-efficiently.
Establishing Panama fiscal residence to access territorial tax treatment on foreign income.
Defending Form 930 assessment with technical economic analysis before the DGI.
Panama only taxes income sourced within Panama. Income earned abroad — dividends, interest, royalties — is not subject to Panama income tax.
Companies with related-party transactions exceeding B/.3 million must file Form 930 with contemporaneous transfer pricing documentation.
The standard rate is 25%. Specific regimes like Multinational Headquarters (SEM) offer reduced rates.
Yes. Panama fiscal residence can be obtained through various visa and residency categories. Panama residents are taxed only on Panama-source income.
Panama has a growing network of double taxation treaties and Tax Information Exchange Agreements (TIEAs).
Confidential consultation. We assess your structure and identify legal optimization opportunities.