“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.”
The vulnerable system for detection of beneficial owners in the government procurement law of Panamá
“The obvious vulnerability explained by the Panamanian Public Procurement Law, in terms of the transparency of the “Final Beneficiaries” of legal persons who contract with the State, is not only a domestic problem, but it is one more link in the chain that affects our international image.”
The tax arbitration and the background of the state’s capacity in Panamá to submit to arbitration
“We have reviewed here some of the factors by which the Tax Arbitration introduced in the Panama Code of Tax Procedure is clearly unconstitutional. There are more reasons.”
The constitution of panama and the pandemic emergency protocols
“… the democratic system and freedoms must be taken care of at all times, when there is panic we even need to be more precise with the compliance of the rules that subject Public Power to Law, because panic easily leads us to institutional disorder. “