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Panama Ireland Double Tax Treaty


February 2013
The double tax treaty ,DTA, which was signed in 2011 applies from January 1, 2013.
According to the DTA there is a flat 5% withholding on payments of dividend interest and royalties.


Panama France Double Tax Treaty


July 2011
Panama and France signed on June 29 a double tax treaty between the two countries in line with the OECD standards.
For Panama the DTA is the 12th treaty within 16 months trying to remove Panama from the OECD grey list.
The treaty will come into effect after being ratified by both countries.


Panama Tax Updates 2010


July 2010
As part of Panamas's fiscal reform there are several significant tax changes. From July 1, 2010 the new V.A.T. rate is 7% compared to the previous 5% rate. In addition there are income tax changes with retroactive effect from 1.1.2010. These changes include, inter-alia, a reduction of the top personal income tax rate from 27% to 25%. In addition the corporate income tax rate was reduced from 30% to 27.5%. The corporate income tax rate would be further reduced to 25% starting 1.1.2011.


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