Panama - Anti-abuse provisions
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| Country | Panama |
| Treaty article | |
| Date signed | 06 October 2010 |
| Date entry into force | 01 December 2011 |
Panama
Anti-abuse provision: Other
Article 27. Measures to counter improper use of the Convention
Nothing in this Convention shall prejudice the right of each Contracting Party to apply any of its domestic laws and measures for preventing, discouraging, avoiding or counteracting the effect of any transaction, arrangement or practice which has the purpose or effect of improperly conferring a tax benefit to any person. The Contracting States shall designate by mutual agreement the domestic laws and measures concerned.
Disclaimer
The above is wording of the bilateral treaty between the Netherlands and corresponding country. Please note that the actual wording may deviate from the above wording, this may be due to for example recent amendmends or (pending) treaty negations that have not yet been included in the above wording. Before you use this information, we advise you to contact us to verify the treaty and the specifics of you case. You can reach us via email or office phone number 010-2010466.
Ton Smit
Director / Senior Consultant
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