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Abstract
Impuestos directos: impuesto sobre la renta, impuesto sobre la renta para la empresa, distribución de dividendo o utilidades, Impuesto sobre la ganancias de capital (plusvalías), impuestos sobre bienes inmuebles.
Impuestos indirectos: impuesto a la transferencia bienes muebles y servicios (ITBMS), impuesto de remesa, impuestos municipales.
References
Ley 6 de 2 de febrero de 2005. "QUE IMPLEMENTA UN PROGRAMA DE EQUIDAD FISCAL", Panamá
Ley 49 de 17 de septiembre de 2009. QUE REFORMA EL CODIGO FISCAL Y ADOPTA OTRAS MEDIDAS FISCALES. Panamá
Ley 8 de 1 de marzo de 2010. Adopta Medidas Fiscales Y Crea El Tribunal Administrativo Tributario. Panamá
