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Panama Implements Modified Form for Transfer Pricing Report from 2018

23 April 2018

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Approved Changes

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Panama

Panama's tax authority (DGI) has announced that as of 4 April 2018, a new version of the form for the annual transfer pricing report (Form No. 930) has been implemented in the e-Tax 2.0 platform. The changes to Form No. 930 are introduced through Resolution No. 201-1937 of 2 April 2018, which was published in the 9 April 2018 edition of the Official Gazette. Changes include: New fields for reporting information on economic analysis, profitability indicators, profit/loss without adjustments, and profit/loss with adjustments; A new annex for reporting information on intangible asset transactions; A new annex for reporting information on...