Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

Panama: Agreement in Force

Title CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE REPUBLIC OF PANAMA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
   
Signed 29 July 2013
Statutory Instrument number SI 2013 No. 3149
Entered into force 12 December 2013
Has effect from In the United Kingdom:(i) in respect of withholding taxes, on income derived on or after 1 January 2014;(ii) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 2014;(iii) in respect of corporation tax, for any financial year beginning on or after 1 April 2014.In Panama:(i) in respect of withholding taxes, on income derived on or after 1 January 2014;(ii) in respect of income taxes and other taxes (other than withholding taxes), for any tax year beginning on or after 1 January 2014.

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/panama-tax-treaties