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Abstract
Teniendo corno fundamento la atracción de la inversión extranjera, el estado panameño se ha visto avocado a legislar con el propósito de crear ventajas comparativas que le permitan al país ser más competitivo en la ya consabida economía global. Así las cosas, a. través de la Ley No. 41 de 24 de agosto de 2007, se crea el Régimen Especial para el Establecimiento y la Operación de Sedes de Empresas Multinacionales y se dictan otras disposiciones.
