Panama Gazettes Resolution on Synthesized Text of DTA, Protocol With Ireland

The Panamanian Official Gazette March 30 published Resolution No. 201-1497, on the synthesized text of the 2011 DTA and protocol with Ireland and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force March 1, 2021. The MLI applies from: 1) Jan. 1, 2022, for withholding taxes; and 2) taxable periods beginning on or after Sept. 1, 2021, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Panama, Official Gazette, 03/30/26]

Reference: View Resolution No. 201-1497 of ...