Panama introduces changes in transfer pricing regulations
Law No. 52, dated 28 August 2012 that modifies the Tax Code (TC) including relevant changes in transfer pricing, was published in Official Gazette No. 27108. Since 30 June 2010, the TC in its Chapter IX, Sections 762-A through 762-K, contains the Panamanian transfer pricing regulations. Law No.52 introduces important changes to some of these Sections.