Panama has published Law No. 215 of 6 May 2021 in the Official Gazette, which provides for the introduction of an amnesty regime for outstanding social security contributions. The amnesty regime is largely in response to the COVID-19 pandemic and includes that taxpayers with outstanding social security obligations up to 31 March 2021 will be exempted from late payment surcharges, interest, and penalties if at least 50% of the amount due is paid within 24 months of the Law's entry into force (6 May 2021). This generally applies for all amounts owed to Panama's Social Security Fund (Caja de Seguro...