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

The Panamanian Official Gazette March 30 published Resolution No. 201-1497, on the synthesized text of the 2010 DTA and protocol with Barbados and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force April 1, 2021. The MLI applies from: 1) Jan. 1, 2022, for withholding taxes; and 2) taxable periods beginning on or after Oct. 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 ...