The transnationalization of the commercial law in the Republic of Panama in the XX Century and the phenomenon of the tax haven
La transnacionalización del derecho comercial en la República de Panamá en el siglo XX y el fenómeno del paraíso fiscal
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With the investigation of the “Panama Papers” the global community knew the legal, financial and fiscal system maintained by the Republic of Panama for more than one hundred years, used in its favor by a network of international capital. However, there are few investigations that separate the colorful spectacle of lawyers, accountants, trusts, banks, front men and clients, from the institutional and economic reality of the Republic of Panama. This article aims to advance the reflection on the multifaceted Panamanian resistance to implement and execute the changes in the tax law of globalization promoted by the Organization for Economic Cooperation and Development.
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