Mossack Fonseca & Co


Bearer shares: elimination or immobilization

Panama - August 14 2013 After two separate debates, the government's initiative to regulate the issuance and transfer of bearer shares, which came as a result of Panama's

The guarantee trust in Panama

Panama - January 24 2013 While the guarantee trust is not new to the Republic of Panama, it has only recently become the primary assurance or collateral mechanism in

Company mergers in Panama

Panama - September 27 2013 A merger is a corporate structural modification transaction. Mergers essentially modify the composition and legal relationships among participating

Seychelles International Business Companies (Amendment) Bill, 2013

Seychelles - November 28 2013 The National Assembly of Seychelles is currently in the process of passing a bill which contains amendments to the International Business Companies

Panama sings treaty with UK and Canada

Canada, Panama, United Kingdom - November 28 2013 Panama's National Assembly has ratified two (2) new tax treaties, namely, a Double Taxation Avoidance Treaty (DTA) with the United Kingdom, and a Tax

Panama: Law 120 officially repealed

Panama - January 12 2014 We hereby inform you that on January 10th 2014, the Executive Branch ratified Law 1 of January 8, 2014, which officially repeals Law 120 of December

Bahamas International Business Companies (Amendment) Act, 2013

Bahamas, Panama - December 24 2013 An amendment to the Bahamas International Business Companies Act was recently published. Below you will find a summary of said amendment for your

V Overseas Investment Fair of China

China - December 20 2013 Argentina, Peru, Ecuador, Brazil, Chile and Spain participated in the V Overseas Investment Fair of China, held this December in Beijing, where

Highlights of Malta's 2014 budget

Malta - December 20 2013 Malta's Finance Minister, Edward Scicluna has delivered his Budget Speech for the year 2014. The following are the main highlights from his speech:

Malta and the Ukraine sign Double Taxation Avoidance Treaty

Malta, Ukraine - December 20 2013 Malta and the Ukraine signed a Double Taxation Avoidance Treaty (DTA) on September 4, 2013, which has yet to be ratified by both countries before