Nos centramos en facilitar la ejecución de transacciones inmobiliarias. Asistimos a nuestros clientes – compradores y vendedores- de forma que puedan identificar y hacer frente a las cargas fiscales que surgen en el contexto transaccional, de forma que podamos evaluar como repercute la exposición fiscal inherente a cada inversión sobre la rentabilidad de la misma.
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[tabs] [tab title=»Paying Taxes»]
DB 2015 Rank | 166 | DB 2014 Rank*** | 165 | Change in Rank | -1 |
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DB 2015 DTF** (% points) | 55.83 | DB 2014 DTF** (% points) | 48.60 | Change in DTF** (% points) | 48.70 |
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Indicator | Panama | Latin America & Caribbean | OECD |
---|---|---|---|
Payments (number per year) | 52.0 | 29.9 | 11.8 |
Time (hours per year) | 417.0 | 365.8 | 175.4 |
Profit tax (%) | 12.4 | 20.7 | 16.4 |
Labor tax and contributions (%) | 20.0 | 14.7 | 23.0 |
Other taxes (%) | 4.8 | 12.9 | 1.9 |
Total tax rate (% profit) | 37.2 | 48.3 | 41.3 |
Tax or mandatory contribution | Payments (number) | Notes on Payments | Time (hours) | Statutory tax rate | Tax base | Total tax rate (% profit) | Notes on TTR |
---|---|---|---|---|---|---|---|
Employer paid – Social security contributions | 12 | paid jointly | 144 | 12.25% | gross salaries | 13.82 | |
Corporate income tax | 4 | 83 | 25% | taxable profit | 12.39 | ||
Employer paid – Professional risk insurance | 0 | 2.1% | gross salaries | 2.37 | |||
Employer paid – Workers’ severance payments | 4 | 1.92% | gross salaries | 2.17 | |||
Employer paid – Education contribution | 0 | 1.5% | gross salaries | 1.69 | |||
Commercial license tax | 0 | paid jointly | 2% | net worth | 1.59 | ||
Real estate tax | 3 | 0% to 2.1% | real estate value | 1.24 | |||
Transfer tax | 1 | various rates | sales price | 1.21 | |||
Municipal Business Tax | 12 | 375 per month | fixed fee | 0.67 | |||
Capital gains tax | 1 | various rates | capital gains | 0.51 | included in other taxes | ||
Advertising tax | 0 | paid jointly | USD15 per ad per month | 0.03 | |||
Vehicle tax | 1 | fixed fee | 0.02 | ||||
Stamp tax on check transactions | 1 | 10 cents per check | number of checks | 0.00 | |||
Value added tax (VAT) | 12 | 190 | 7% | value added | 0.00 | not included | |
Fuel tax | 1 | 0.25 per gallon | 0.00 | ||||
Employee paid – Social security contributions | 0 | paid jointly | 9.75% | gross salaries | 0.00 | withheld | |
Employee paid – Education contribution | 0 | paid jointly | 1.25% | gross salaries | 0.00 | withheld | |
Totals: | 52.0 | 417.0 | 37.2 |
[/tab] [tab title=»Trading Across Borders»]
DB 2015 Rank | 91.25 | DB 2014 Rank*** | 8 | Change in Rank | -1 |
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DB 2015 DTF** (% points) | 91.25 | DB 2014 DTF** (% points) | 92.09 | Change in DTF** (% points) | -0.84 |
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Indicator | Panama | Latin America & Caribbean | OECD |
---|---|---|---|
Documents to export (number) | 3 | 6 | 4 |
Time to export (days) | 10.0 | 16.8 | 10.5 |
Cost to export (US$ per container) | 665.0 | 1,299.1 | 1,080.3 |
Cost to export (deflated US$ per container) | 665.0 | 1,299.1 | 1,080.3 |
Documents to import (number) | 3 | 7 | 4 |
Time to import (days) | 9.0 | 18.7 | 9.6 |
Cost to import (US$ per container) | 1,030.0 | 1,691.1 | 1,100.4 |
Cost to import (deflated US$ per container) | 1,030.0 | 1,691.1 | 1,100.4 |
Nature of Export Procedures | Duration (days) | US$ Cost |
---|---|---|
Documents preparation | 5 | 160 |
Customs clearance and inspections | 1 | 50 |
Ports and terminal handling | 1 | 65 |
Inland transportation and handling | 3 | 390 |
Totals | 10 | 665 |
Nature of Import Procedures | Duration (days) | US$ Cost |
---|---|---|
Documents preparation | 6 | 150 |
Customs clearance and inspections | 1 | 225 |
Ports and terminal handling | 1 | 265 |
Inland transportation and handling | 1 | 390 |
Totals | 9 | 1,030 |
Export documents |
---|
Bill of Lading |
Commercial Invoice |
Customs Export Declaration |
Import documents |
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Bill of lading |
Commercial Invoice |
Customs Import Declaration |
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