Panama has published Executive Decree No. 298 of 27 May 2020 in the Official Gazette, which provides further extensions of certain deadlines in response to the COVID-19 pandemic. One of the main deadline extensions is for the annual tax return for the 2019 tax year, which was previously extended to 30 May 2020 by Executive Decree No. 251 and is now extended to 17 July 2020 by Executive Decree No. 298. The Decree also includes an extension of the deadline for the submission of transfer pricing reports for 2019 to 30 September 2020. Lastly, the extension of tax payment without...