Panama: : Transfer pricing tweaks.

• Autores: Anna Cristina Valdes
• Localización: International financial law review, ISSN-e 0262-6969, Vol. 33, Nº. 5 (Jun2014), 2014, 22 págs.
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The article discusses the tax policy of the Republic of Panama governing transfer pricing. It states the scope of application of transfer pricing in the Republic of Panama and presents a definition of the term related parties under the law. The requirements and possible penalties for related parties when filing transfer pricing application are stated.