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: Compliance · Ver todas las guías
The Common Reporting Standard requires Panamanian financial institutions to identify the tax residence of their account holders and report certain data to the authorities of the relevant country. This guide explains what is reported, how self-certification works, why residency-by-investment programmes receive enhanced treatment, and which expectations are worth discarding before opening an account.
Every European client eventually asks, and the question deserves a straight answer. Panama sits in Annex I of the EU list of non-cooperative jurisdictions for tax purposes. This guide explains what that list is, which defensive measures follow from it, how they affect an individual relocating their residence, and the important things it does not mean.
Moving first to a treaty country and then to the final destination is a widely circulated technique in tax mobility forums and blogs. It is also a figure catalogued in the literature on improper use of treaties, and since the multilateral instrument came into force administrations have a specific tool to deny its benefits. This guide explains when such a structure holds, when it does not, and what separates it from a legitimate relocation.
How foreigners and non-residents open a personal, corporate or investment bank account in Panama: the documents banks require, source-of-funds due diligence, why a local introducer matters, and the advantages of Panama's dollarized banking system.
The Ultimate Beneficial Owners Registry (RUBF), created by Law 129 of 2020, requires legal entities in Panama to report the identity of their ultimate beneficial owners through their Resident Agent, as a tool against money laundering and terrorist financing.
Compliance, or regulatory compliance, is the function responsible for identifying, preventing and managing an organization's regulatory non-compliance risks. This guide explains what it covers, the main responsibilities of the compliance area, and the compliance services a Panamanian law firm can provide.