Panama
A. Progress in the implementation of the minimum standard
Panama has 17 tax agreements in force, as reported in its response to the Peer Review questionnaire.
Panama signed the MLI in 2018, listing 17 tax agreements.
Panama is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
B. Implementation issues
No jurisdiction has raised any concerns about their agreements with Panama.
Note
← 1. For its agreements listed under the MLI, Panama is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).