Archivo de Iurispa · corte técnico 2026-09-12
Textos originales conservados para consulta y cotejo. Cada ficha identifica su procedencia y distingue el contenido histórico de una norma vigente.
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Tema: Common Reporting Standard · Ver todas las guías
How the OECD flagged Panama's residence and citizenship by investment (CBI/RBI) schemes as potentially high-risk for the Common Reporting Standard, and how these programs work in Panama, Colombia, and the rest of the world.
Resolution No. 201-4037 of 2018 adopts the list of participating jurisdictions of the Common Reporting Standard (CRS) for the automatic exchange of financial information, pursuant to Executive Decree 124 of 2017 and Law 51 of 2016.
Executive Decree 122 of 2018 adopts the list of 'Reportable Jurisdictions' within the framework of Law 51 of 2016 for the automatic exchange of financial information for tax purposes (CRS).
HISTORICAL ARCHIVE (2018): the European Union's first list of non-cooperative tax jurisdictions included Panama in the wake of the Paradise Papers scandal. The transparency, exchange-of-information and fair-competition criteria the EU applied to draw up that list, and the sanctions it envisaged for the jurisdictions included.
HISTORICAL ARCHIVE (2018): translation of the questions-and-answers fact sheet (Memo 17/5122) with which the European Commission explained the methodology, criteria and sanctions of its first list of non-cooperative tax jurisdictions, on which Panama was included following the Paradise Papers scandal.