International treaty

Panama: tax treaties

Tax treaties and related documents between the UK and Panama.

• From: HM Revenue & Customs
• Published: 17 December 2013

Documents

2013 Panama-UK Double Taxation Convention - in force

PDF, 97.6 KB, 37 pages

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Details

The Double Taxation Convention entered into force on 12 December 2013.

The convention is effective in Panama from 1 January 2014 for:

• withholding taxes on income derived
• other income taxes

It is 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