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(English) Reflections on a Tax Treaty with U.S.

By Eduardo Morgan Jr.

The express interest of the United States in requesting from Panama an agreement to exchange tax information is to gain access to its taxpayers’ investments in Panama, which, as per its tax system, are subject to U.S. taxes. For its part, Panama has no interest in a tax treaty limited to […]

(English) History Shall Not Repeat Itself

By Eduardo Morgan Jr.

In the month in which we commemorate our most important national holidays, there is an infamous date that we must never forget: November 18, 1903, the day of the signing of the Hay – Bunau-Varilla Treaty.

Philippe Bunau-Varilla, Panama’s first ambassador to Washington, was an extraordinary man. The book ‘Con […]

(English) Why Here and Not There?

By Eduardo Morgan Jr.

In 2001, the U.S. decided to try to comply with the proposal of the Organization for Economic Cooperation and Development (OECD) to provide information to foreign countries on the deposits of its nationals. Below are, verbatim, some of objections raised:

1. Letter from Congressmen to the Treasury Secretary: “The proposal is […]

(English) New Barbados- Panama Treaty – Follows OECD Model

By Bruce Zagaris

Reprinted from Tax Notes Int’l, July 5, 2010, p.14

http://sites.morimor.com/wp-content/uploads/sites/20/2010/11/Pan-BdsFinalDTA59TI0014-Zagaris.pdf

Tabla Comparativa De Regimenes Laborales Especiales De Panamá

http://sites.morimor.com/wp-content/uploads/sites/20/2010/11/cuadro-comparativo-de-zonas-procesadoras-y-otros-en-ingles.pdf