Panama

Panama has exchange of information relationships with 28 jurisdictions through 18 DTCs and 10 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Colombia DTC  17 May 2016  2016-05-17 not yet in force  1900-01-01 Unreviewed Yes
Greenland TIEA  12 Nov 2012  2012-11-12 9 Mar 2014  2014-03-09 Unreviewed Yes
Qatar DTC  23 Sep 2010  2010-09-23 6 May 2011  2011-05-06 No Yes
Denmark TIEA  16 Nov 2012  2012-11-16 not yet in force  1900-01-01 Yes Yes
Barbados DTC  21 Jun 2010  2010-06-21 18 Feb 2011  2011-02-18 Yes Yes
Japan TIEA  25 Aug 2016  2016-08-25 3 Dec 2017  2017-12-03 Unreviewed Yes
Korea, Republic of DTC  20 Oct 2010  2010-10-20 1 Apr 2012  2012-04-01 Yes Yes
United Kingdom DTC  29 Jul 2013  2013-07-29 12 Dec 2013  2013-12-12 Yes Yes
Luxembourg DTC  7 Oct 2010  2010-10-07 1 Nov 2011  2011-11-01 No Yes
Canada TIEA  17 Mar 2013  2013-03-17 6 Dec 2013  2013-12-06 Yes Yes
Singapore DTC  18 Oct 2010  2010-10-18 19 Dec 2011  2011-12-19 Yes Yes
Ireland DTC  28 Nov 2011  2011-11-28 19 Dec 2012  2012-12-19 No Yes
Italy DTC  30 Dec 2010  2010-12-30 not yet in force  1900-01-01 Yes Yes
Sweden TIEA  12 Nov 2012  2012-11-12 28 Dec 2013  2013-12-28 Yes Yes
Norway TIEA  12 Nov 2012  2012-11-12 20 Dec 2013  2013-12-20 Yes Yes
Spain DTC  7 Oct 2010  2010-10-07 25 Jul 2011  2011-07-25 Yes Yes
United Arab Emirates DTC  13 Oct 2012  2012-10-13 23 Oct 2013  2013-10-23 Yes Yes
United States TIEA  30 Nov 2010  2010-11-30 18 Apr 2011  2011-04-18 Yes Yes
Iceland TIEA  12 Nov 2012  2012-11-12 30 Dec 2013  2013-12-30 Yes Yes
Israel DTC  8 Nov 2012  2012-11-08 1 Jan 2015  2015-01-01 Yes Yes
Finland TIEA  12 Nov 2012  2012-11-12 20 Dec 2013  2013-12-20 Yes Yes
Viet nam DTC  30 Aug 2016  2016-08-30 14 Feb 2017  2017-02-14 Unreviewed No
Czech Republic DTC  4 Jul 2012  2012-07-04 16 Dec 2013  2013-12-16 Yes Yes
France DTC  30 Jun 2011  2011-06-30 1 Feb 2012  2012-02-01 Yes Yes
Mexico DTC  24 Mar 2010  2010-03-24 30 Dec 2010  2010-12-30 Yes Yes
Netherlands DTC  6 Oct 2010  2010-10-06 1 Dec 2011  2011-12-01 No Yes
Portugal DTC  27 Aug 2010  2010-08-27 10 Jun 2012  2012-06-10 Yes Yes
Faroe Islands TIEA  12 Nov 2012  2012-11-12 15 Mar 2014  2014-03-15 Unreviewed Yes