Archivo de Iurispa · corte técnico 2026-09-12
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Tema: European Union · Ver todas las guías
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.
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.