Jose Romero

Tributación Internacional y Mercado de Valores

Este trabajo profundiza en el significado del término “beneficiario efectivo” según se ha utilizado internacionalmente, durante las últimas cinco décadas, en los convenios para evitar la…more

| Securities Law, Taxation

Democratizamos el Capital

Entrevista en Martes Financiero sobre Democratización del Capital en Panamá…more

| Finance & Banking, Securities Law

Value Added Tax and Cross-Border E-Commerce

The Internet was designed to facilitate communication and not to facilitate direct or indirect taxation. This brief essay focuses on the ubiquity challenge posed by the Internet's architecture to value added taxation of…more

| Communications & Media Law, Science, Computers, & Technology, Taxation

Panama - The Issue of Source - Tax Treaties

The Republic of Panama is swiftly conducting negotiations of treaties to avoid double income taxation having completed the minimum 12 required by the OECD to delist Panama as a tax haven. This articles explores the issue of…more

| Taxation

Panama - Regimen de Precios en Telefonia Movil

El propósito de este trabajo es ilustrar al lector acerca de las reglas fundamentales que consagra la regulación panameña sobre facturación y precios en telefonía móvil celular,…more

| Administrative Law, Antitrust & Trade Regulation, Communications & Media...

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