Panama's Directorate General of Revenue (DGI) has issued Resolution No. 201-9116 and Resolution No. 201-9117, which were published in the Official Gazette on 27 December 2019. Both resolutions are effective from the date published. Resolution No. 201-9116 provides an extension for the initial CbC report deadline to 31 January 2020 in respect of the 2018 reporting fiscal year, which as per the standard deadline, would have been due by 31 December 2019. Executive Decree No. 46 of 27 May 2019 introduced Panama's CbC reporting requirements, which first apply in respect of the 2018 reporting fiscal year, with a standard deadline...