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Jun
Law 526 of 28 May 2026 – Economic Substance Rules for Passive Foreign-Source Income; amendments to articles 710 and 762-M of the Tax Code
I. EXECUTIVE SUMMARY On 28 May 2026, the National Assembly of the Republic of Panama enacted Law 526 of 2026 (Gaceta Oficial Digital No. 30534-B), originating in Bill 641 of 2026. The Law adds a new Chapter II – articles 707-A through 707-Ñ – to Title I of Book IV…
