1 Panamá y la OCDE Por: Carlos E. González Ramírez

2

3 Primer intento Level playing fieldLevel playing field

4 Segundo intento No someterse al derecho internacional públicoNo someterse al derecho internacional público Crear organizaciones ad-hoc sin fundamento legalCrear organizaciones ad-hoc sin fundamento legal Aplicar reglas de manera desigualAplicar reglas de manera desigual Mover los objetivos progresivamente hasta llegar al objetivo finalMover los objetivos progresivamente hasta llegar al objetivo final Intercambio automático de información fiscal y BePSIntercambio automático de información fiscal y BePS

5 ¿Puede Panamá aceptar esto? ¿Cuáles son las consecuencias?

6 The attached document is an IRS procedure, where the IRS publicly announces how it handles certain issues. In this case, the IRS is stating in Section 4 of the attached document that it will engage in automatic exchange of financial account information (“AEOI”) with 18 countries. The number of AEOI countries has increased greatly from the prior (2012) IRS procedure where the IRS stated it would engage in AEOI with Canada only.

7 Países no confiables Antigua & BarbudaAntigua & Barbuda ArubaAruba AustraliaAustralia AustriaAustria AzerbaijanAzerbaijan BangladeshBangladesh BarbadosBarbados BelgiumBelgium BermudaBermuda BrazilBrazil British Virgin IslandsBritish Virgin Islands BulgariaBulgaria CanadaCanada Cayman IslandsCayman Islands ChinaChina ColombiaColombia Costa RicaCosta Rica CroatiaCroatia CuracaoCuracao CyprusCyprus Czech RepublicCzech Republic DenmarkDenmark DominicaDominica

8 Países no confiables Dominican RepublicDominican Republic EgyptEgypt EstoniaEstonia FinlandFinland FranceFrance GermanyGermany GibraltarGibraltar GreeceGreece GrenadaGrenada GuernseyGuernsey GuyanaGuyana HondurasHonduras Hong KongHong Kong HungaryHungary IcelandIceland IndiaIndia IndonesiaIndonesia IrelandIreland Isle of ManIsle of Man IsraelIsrael ItalyItaly JamaicaJamaica JapanJapan JerseyJersey KazakhstanKazakhstan Korea (South)Korea (South)

9 Países no confiables LatviaLatvia LiechtensteinLiechtenstein LuxembourgLuxembourg MaltaMalta Marshall IslandsMarshall Islands MauritiusMauritius MexicoMexico MonacoMonaco MoroccoMorocco NetherlandsNetherlands Netherlands island territories: Bonaire, Saba, and St. EustatiusNetherlands island territories: Bonaire, Saba, and St. Eustatius New ZealandNew Zealand NorwayNorway PakistanPakistan PanamaPanama PeruPeru PhilippinesPhilippines PolandPoland PortugalPortugal RomaniaRomania Russian FederationRussian Federation Slovak RepublicSlovak Republic SloveniaSlovenia South AfricaSouth Africa

10 Países no confiables SpainSpain Sri LankaSri Lanka St. Maaten (Dutch part)St. Maaten (Dutch part) SwedenSweden SwitzerlandSwitzerland ThailandThailand Trinidad and TobagoTrinidad and Tobago TunisiaTunisia TurkeyTurkey UkraineUkraine United KingdomUnited Kingdom VenezuelaVenezuela

11 Países confiables AustraliaAustralia CanadaCanada DenmarkDenmark FinlandFinland FranceFrance GermanyGermany GuernseyGuernsey IrelandIreland Isle of ManIsle of Man ItalyItaly JerseyJersey MaltaMalta MauritiusMauritius MexicoMexico NetherlandsNetherlands NorwayNorway SpainSpain United KingdomUnited Kingdom

12 Años 20102011201220132014 Jun 2015 Sociedades Inscritas 36,02134,23834,27431,54529,24914,227 Sociedades Disueltas 6927105206301,2615,907 Comparación Nuevos Abanderamientos Año20092014 Nuevos Abanderamientos 1,5171,233

13 Gracias!