Panama’s General Directorate of Revenue has established through Resolution 201-3967 of 2020 (the Resolution) an updated registration mechanism within the Registry of Taxpayers (Registro Único de Contribuyentes, or RUC) of the tax platform “e-tax 2.0” for foreign companies that act as representatives of Panamanian corporations (i.e., joint-stock companies).The Resolution enables the registration of such foreign companies in the e-tax 2.0 system (the Panamanian Tax Authority’s online tax information platform) in the “identification type” field, “linked third parties” tab and on the RUC module.The Resolution also establishes information and documentation filing requirements for the registration of foreign companies that exercise the...