International treaty

Panama: tax treaties

Tax treaties and related documents between the UK and Panama.


2013 Panama-UK Double Taxation Convention - in force

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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
Published 17 December 2013