Panama’s Tax Information Stance Amidst Pressure from the International Community

PANAMA - Report 21 Oct 2015 by Marco Fernandez and Guillermo Chapman
Executive Summary In recent years, a new focus on transparency and exchange of information, efforts led by the G-20 and implemented and monitored by the OECD, has been in the forefront of the international agenda. Many countries and multilateral organizations are shifting their policies to move away from fiscal competition towards a model of fiscal cooperation. Even though this new model is an effort to fall in line with the policies of more advanced economies, for Panama, in particular, this shift or “refocus” poses a significant test. These new measures will seriously challenge Panama’s e...

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