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 and Requirements

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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