Colombia: Government issues regulations identifying preferential tax regimes

08 November, 2021

On 28 October 2021, the Colombian Government has issued Decree 1357, through which it partially regulates article 260-7 of the Tax Code. The Decree identifies criteria to consider a jurisdiction as a Preferential Tax Regime. This decree was

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Panama publishes law containing transfer pricing rules for preferential tax regimes

17 January, 2019

On 26 December 2018, Panama released the Law No.69 in the Official Gazette No.28684-B which sets out the method for calculating income earned from the “transfer or exploitation” of intellectual property assets. The law also includes provisions

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