“Will the country resist the blow of a new version of the “Panama Papers” or a new barrage of the SDNT list?”
Some comments to understand the concept of regulation in the regulatory system of Panamá
“Exaggerating the real weight of the Regulation as a general normative source is unconstitutional because it generates concentration of power in the Executive Body”
Remembering the case of fedmar (m/v caribbean navigator) v m/v lpg ahkatun of 1993: a collision that could hinder traffic in the Panamá Canal
“It is important for the international community to know that Panama not only has a technically efficient canal, but also a specialized maritime justice system, with many decades of operation, in which conflicts are resolved efficiently and with first-level international standards.”
Brief comments on the vulnerability of the victim, the pandemic and the Panamá criminal code
“The pandemic has produced social and economic trauma and I believe this will bring a greater range of vulnerability to potential victims of crime.”
The different “flavor” of tax residency in Panamá, as a country with exclusive source taxation subjection criteria
“… the inclusion of definitions of Fiscal Residency for natural and legal persons in Panama, had a very different objective than the determination of persons who may or may not be taxpayers…”
The rebus sic stantibus clause, the pandemic and the bank contract for interim construction loan in Panamá
“The functioning of the economy is composed of an enormous network of bond relations. A significant percentage of these obligations is sourced from contracts designed with a pre-pandemic storm vision. “
Can the private registry of beneficial owners of panama be used for exchange of tax information?
“Law 129 of 2020 is in force, although it is well known that it has not been regulated or implemented from the technological point of view… The time has come for the Executive Branch to regulate it and it is important that the Executive Branch be responsible for clarifying whether the MEF (Ministry of Economy and Finance) and the DGI (General Directorate of Revenue) will have access to the Single Register of Final Beneficiaries.”
Suggestions for the review and success of the panama invoice and electronic documents project
“I suggest that the PACs (Providers of Qualified Authorization) be eliminated, because they increase the expenses of a large number of companies, which, in pandemic economics is critical: every dollar counts. “
Panama’s supreme court denies judicial review of decision initiating administrative investigation into tax fraud
“… the initiative to initiate the investigation of Fiscal Fraud, whether criminal or administrative, part of an administrative action of the DGI (General Directorate of Revenue). Therefore, if the Court saw the initiation of the investigation as an act of “mere formality” or “preparatory” before, it might seem the same to it now with the new legislation.”
Historical and legal comment on the church-state relationship in the constitution of panama and the impact of this on the debate of equal marriage
“Panama is a secular state. No religion can impose its point of view on the collectivity, as an act of faith.”