On 8 September 2015, Panama published Resolution No. 201-15144 in the Official Gazette. The resolution replaces the resolution on claiming treaty benefits issued in August 2015 ({News-2015-08-27/A/2- previous coverage}).
The new resolution includes requirements that are largely unchanged from the previous resolution, but provides additional details on the procedures if a taxpayer fails to submit necessary documentation, such as the certificate of residence of the beneficiary, Proof of payme…