Panama published Resolution No. 201-9507 of 29 December 2022 in Official Gazette No. 29692-A, which provides an extension of the deadline for the submission of Country-by-Country (CbC) reports corresponding to the 2021 reporting fiscal year, as well the submission of the CbC notification. In particular, the resolution provides that the deadline is extended to 15 January 2023. Although not clearly stated by the resolution, it is assumed that the deadline extension in respect of the notification concerns the notification for the 2022 reporting fiscal year given that notifications are normally due by the end of the reporting fiscal year.