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: Double taxation treaties · Ver todas las guías
A double taxation treaty decides which country taxes each type of income and, when two States both claim the same person as a resident, which of them prevails. Panama has seventeen in force. This guide lists them, explains the Article 4 tie-breaker, and clarifies what happens when there is no treaty — the position most people moving to Panama actually find themselves in.
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.