Panama

The Republic of Panama has a land mass of approximately 76,900 sq km, is located between Costa Rica and Colombia, forms the narrowest and lowest portion of the isthmus that links North and South America. It is best known for the Panama Canal which joins the Caribbean Sea to the North Pacific Ocean and connects Central America to South America.


Key Corporate Features

General

Type of entity: Non Resident
Type of law: Civil
Shelf Companies Available: Yes
Time to establish a new company: 3 days
Minimum government fees (excluding taxation): US$300
Corporate taxation: Nil
Double taxation treaty access: No

Share capital or equivalent

Standard currency: US$
Permitted currencies: Any
Minimum paid up: US$1
Usually authorized capital: US$10,000

Directors

Minimum number: Three
Local required: No
Publicly accessible records: Yes
Location of meetings: Anywhere

Shareholders

Minimum number: One
Publicly accessible records: Optional
Location of meetings: Anywhere

Company Secretary

Required: Yes
Local or qualified: No

Accounts

Requirement to prepare: Yes
Audit requirements: No
Requirement to file accounts: No
Publicly accessible accounts: No

Other

Requirement to file annual return: No
Change in domicile permitted: Yes

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