Tax treaties and related documents between the UK and Panama.
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The double taxation convention entered into force on 12 December 2013.
The conventions is effective in Panama from 1 January 2014 for:
- withholding taxes on income derived
- other Income Taxes
Its effective in the UK from:
- 1 January 2014 for withholding taxes on income derived
- 1 April 2014 for Corporation Tax
- 6 April 2014 for Income Tax and Capital Gains Tax