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CIAT Executive Secretariat participated in the Second Conference on Transfer Pricing

Updated: Mar 15, 2023

On June 3, 2022, the Second Conference on Transfer Pricing was held in Panama City, organised by the Panama Group of the International Fiscal Association (IFA) and the Panamanian Institute of Tax Practitioners, sponsored by the Ministry of Economy and Finance of Panama, the Administrative Tax Court of Panama and renowned local and international firms.

The activity began with a dialogue on the present and future of transfer pricing, where the situation in Panama and international experiences were addressed. Next, critical aspects of the Transfer Pricing Guidelines updated in 2022 and their impact for Panama were discussed, as well as the perspective of tax advisors and tax administration on elements to be taken into account for a better compliance with the transfer pricing regime. Finally, there was a discussion on the elements to be considered for companies to demonstrate substance in the framework of their actions under Panamanian special regimes.

As a result of this activity, we were left with lessons learned on the application of the Panamanian transfer pricing regime and recommendations on how to move forward with greater efficiency and effectiveness.


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