The deadline for Panamanian resident agents to file affidavits corresponding to the possession and location of offshore entities' accounting records has been further extended until 31 December 2023.This extension implicitly grants additional time for these entities to provide the relevant information to their resident agents.Prior to this extension, the deadline to file the affidavit had been extended to 15 October 2023.The Panamanian Tax Authority has issued Resolution No. 201-9356 of 4 October 2023, which further extended, until 31 December 2023, the deadline for resident agents to file affidavits corresponding to the possession and location of offshore entities' accounting records.BackgroundLaw 52...