Panama's Directorate General of Revenue (DGI) has issued Resolution No. 201-9116 and Resolution No. 201-9117, which were published in the Official Gazette on 27 December 2019. Both resolutions are effective from the date published.

Resolution No. 201-9116 provides an extension for the initial CbC report deadline to 31 January 2020 in respect of the 2018 reporting fiscal year, which as per the…