The tax system in Panama is on a territorial basis, ossiavengono only taxed profits earned in the territory panamense.Sono thus exempt from taxation profits realizzatida company with administrative offices or commercial transactions, however Panamache play outside its territorioo performing simple operations to re-fatturazione.La taxation of income earned in the territory panamensevaria 30 to 42% depending on income. Labasa is the difference between taxable income and deductible glioneri, except for companies operating in transport and telecommunications settoredei why the calcoloè Packages. Dividends are not covered imponibilee the base are taxed through the withholding of 10%. In EVENT SHALL retained earnings, they are taxed, but the anticipation of what is considered impostapagata almomento due to the actual distribution. Not even interessibancari fall in the tax base. Losses possonoessere brought to deduction of income for a period of 5 years. Companies must also pay for each dipendentei social contributions, equal to 10.75% of gross salary. The impostasugli properties varies between 1.4 and 2.1% per year. The trasferimentodella property tax discounts of 2%. The impostasui capital gains is 30%, but a method of calculating moltocomplicato (7).
Affairs & Trade: Panama International Trade No insert 15-16/2005 IIID Alex Gilardini (*) and Ugo Sebastiani (**) Gilardini Law Firm, Torino (***) and Claudio Gianasso and Tino Candeli Polytechnic Europe Srl, Turin
Firm Girardini
0 comments:
Post a Comment