Giovanna Bernal was author of the IFA Branch Report on “Good Faith in Domestic and International Tax Law” (Panama) from the 2023 Cancun Congress.
It focuses on “Good Faith in Domestic and International Tax Law” (Panama), under Subject 2.
🔗 Access the full report here: 👇🏽
The principle of good faith (“Principio de Buena Fe”) is present in different legal frameworks in the Panamanian legislation, including civil law, procedural law, administrative law and tax law. It is generally included with other relevant principles such as honesty, integrity, trust and confidence in the legal and tax systems.
