This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
The investigation goal was to demonstrate the procedure that regulates the mergers of corporations in Panama and their tax treatment. For this end theories that discuss the facts through books, official websites, laws and jurisprudence of the Supreme Court of Justice of Panama were selected. Under the protection of the cabinet work, by observation (visual record), the texts are compiled, and the useful primary sources are discriminated against from 1927 (Law on corporations), until 2019 (Law on the reform of the Crimminal Code); next, the contents are certified to delineate the real situation, and through systematic documentary analysis, the theoretical contributions to achieve the results are synthesized. The same, duly referenced, demonstrate the existence of clear procedures that regulate the merger of corporations in Panama, which translates into legal certainty for both shareholders and companies that decide to submit to the merger.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
