{ "edition": "2026.2", "updated": "2026-08-14", "researchStarted": "2026-08-13", "pageReviewed": "2026-09-07", "weights": { "d1": 20, "d2": 30, "d3": 15, "d4": 15, "d5": 20 }, "countries": [ { "rank": 1, "code": "US", "name": { "es": "Estados Unidos", "en": "United States" }, "form": { "es": "LLC de Wyoming", "en": "Wyoming LLC" }, "score": 92.1, "scores": { "d1": 90, "d2": 100, "d3": 76.7, "d4": 100, "d5": 88 }, "calculation": { "scores": { "d1": 90, "d2": 100, "d3": 76.70588235294116, "d4": 100, "d5": 88 }, "coverage": { "d1": 1, "d2": 1, "d3": 1, "d4": 1, "d5": 1 } }, "sources": { "d1": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "sos.wyo.gov — Business Division Filing Fee Schedule (PDF)", "url": "https://sos.wyo.gov/business/docs/businessfees.pdf", "secondary": false }, { "title": "sos.wyo.gov — FAQ Business Entities", "url": "https://sos.wyo.gov/faqs.aspx?root=BUS", "secondary": false } ] }, "d2": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "IRS — Instructions for Form 5472", "url": "https://www.irs.gov/instructions/i5472", "secondary": false }, { "title": "Delaware Div. of Corporations — Franchise Tax", "url": "https://corp.delaware.gov/frtax/", "secondary": false }, { "title": "Wyoming SOS — Business fees", "url": "https://sos.wyo.gov/business/docs/businessfees.pdf", "secondary": false } ] }, "d3": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "IRS — United States Income Tax Treaties A to Z", "url": "https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z", "secondary": false } ] }, "d4": { "consulted": "2026-08-13", "linksAdded": "2026-09-07", "reviewRequired": false, "links": [ { "title": "Council of the EU · Annexes I / II · 17-02-2026", "url": "https://data.consilium.europa.eu/doc/document/ST-5821-2026-INIT/en/pdf", "secondary": false }, { "title": "FATF · Increased Monitoring · 19-06-2026", "url": "https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/increased-monitoring-june-2026.html", "secondary": false }, { "title": "FATF · Black and grey lists", "url": "https://www.fatf-gafi.org/en/countries/black-and-grey-lists.html", "secondary": false } ] }, "d5": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "Wyoming SOS — Registered Agent FAQ", "url": "https://sos.wyo.gov/faqs.aspx?root=RAO", "secondary": false }, { "title": "Articles of Organization (formulario oficial)", "url": "https://sos.wyo.gov/Forms/Business/LLC/LLC-ArticlesOrganization.pdf", "secondary": false } ] } }, "coverage": 100, "provisional": false, "regimen": { "es": "Transparente", "en": "Pass-through" }, "facts": { "plazo": { "es": "Inmediato online", "en": "Immediate online" }, "fiscal": { "es": "0% a nivel de entidad (pass-through) + fees fijos", "en": "0% at entity level (pass-through) + flat fees" }, "cdis": "67", "listas": { "es": "Limpio", "en": "Clean" }, "nota": { "es": "La carga fiscal real se traslada al socio; sin ETBUS/ECI no tributa en EE.UU.", "en": "Tax burden shifts to the member; no US tax without ETBUS/ECI." } } }, { "rank": 2, "code": "MT", "name": { "es": "Malta", "en": "Malta" }, "form": { "es": "Private Limited", "en": "Private Limited" }, "score": 85.7, "scores": { "d1": null, "d2": 62, "d3": 100, "d4": 100, "d5": 100 }, "calculation": { "scores": { "d1": null, "d2": 61.98, "d3": 100, "d4": 100, "d5": 100 }, "coverage": { "d1": 0, "d2": 1, "d3": 0.4, "d4": 1, "d5": 1 } }, "sources": { "d1": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "mbr.mt — Registration and fee structure", "url": "https://mbr.mt/registration-and-fee-structure/", "secondary": false } ] }, "d2": { "consulted": "2026-08-13", "reviewRequired": true, "links": [] }, "d3": { "consulted": "2026-08-14", "reviewRequired": true, "links": [ { "title": "SL 123.123, Double Taxation Relief (US) Order", "url": "https://legislation.mt/eli/sl/123.123/eng/pdf", "secondary": false }, { "title": "AEAT — Anexo I países con convenio", "url": "https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-tributacion-no-residentes/anexos/paises-convenio.html", "secondary": false }, { "title": "IRS — Tax Treaties A to Z", "url": "https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z", "secondary": false }, { "title": "CFR Malta", "url": "https://cfr.gov.mt/en/inlandrevenue/international_taxation_unit/Pages/Double-Taxation-Agreements.aspx", "secondary": false } ] }, "d4": { "consulted": "2026-08-13", "linksAdded": "2026-09-07", "reviewRequired": false, "links": [ { "title": "Council of the EU · Annexes I / II · 17-02-2026", "url": "https://data.consilium.europa.eu/doc/document/ST-5821-2026-INIT/en/pdf", "secondary": false }, { "title": "FATF · Increased Monitoring · 19-06-2026", "url": "https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/increased-monitoring-june-2026.html", "secondary": false }, { "title": "FATF · Black and grey lists", "url": "https://www.fatf-gafi.org/en/countries/black-and-grey-lists.html", "secondary": false } ] }, "d5": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "legislation.mt — Cap.386/372/123", "url": "https://legislation.mt/eli/cap/386/eng", "secondary": false }, { "title": "register.mbr.mt", "url": "https://register.mbr.mt", "secondary": false } ] } }, "coverage": 71, "provisional": true, "regimen": { "es": "Clásico full-imputation", "en": "Classic full-imputation" }, "facts": { "plazo": "—", "fiscal": { "es": "35% nominal → ~5% efectivo con refund 6/7 (no residentes)", "en": "35% headline → ~5% effective w/ 6/7 refund (non-residents)" }, "cdis": "—", "listas": { "es": "Limpio", "en": "Clean" }, "nota": { "es": "Convenios con España (BOE 2006) y EE.UU. confirmados con fuente oficial; el nº total de CDIs sigue pendiente de verificación en cfr.gov.mt.", "en": "Treaties with Spain (BOE 2006) and the US confirmed against official sources; the total treaty count is still pending verification at cfr.gov.mt." } } }, { "rank": 3, "code": "AE", "name": { "es": "Emiratos Árabes Unidos", "en": "United Arab Emirates" }, "form": { "es": "Free zone (ref. Meydan)", "en": "Free zone (Meydan ref.)" }, "score": 81.4, "scores": { "d1": 90, "d2": 62, "d3": 85, "d4": 100, "d5": 85 }, "calculation": { "scores": { "d1": 90, "d2": 62, "d3": 85, "d4": 100, "d5": 85 }, "coverage": { "d1": 1, "d2": 1, "d3": 1, "d4": 1, "d5": 1 } }, "sources": { "d1": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "meydanfz.ae", "url": "https://www.meydanfz.ae/", "secondary": false }, { "title": "meydanfz.ae/blog/meydan-free-zone-company-setup-cost-breakdown", "url": "https://www.meydanfz.ae/blog/meydan-free-zone-company-setup-cost-breakdown", "secondary": false } ] }, "d2": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "Ministry of Finance UAE — Corporate Tax", "url": "https://mof.gov.ae/corporate-tax/", "secondary": false }, { "title": "FTA — Small Business Relief", "url": "https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/small.business.relief.23.aspx", "secondary": false }, { "title": "u.ae — Corporate Tax", "url": "https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax", "secondary": false } ] }, "d3": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "Ministry of Finance UAE — Double Taxation Agreements (DTAs)", "url": "https://mof.gov.ae/en/public-finance/international-relations/double-taxation-agreements-dtas/", "secondary": false } ] }, "d4": { "consulted": "2026-08-13", "linksAdded": "2026-09-07", "reviewRequired": false, "links": [ { "title": "Council of the EU · Annexes I / II · 17-02-2026", "url": "https://data.consilium.europa.eu/doc/document/ST-5821-2026-INIT/en/pdf", "secondary": false }, { "title": "FATF · Increased Monitoring · 19-06-2026", "url": "https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/increased-monitoring-june-2026.html", "secondary": false }, { "title": "FATF · Black and grey lists", "url": "https://www.fatf-gafi.org/en/countries/black-and-grey-lists.html", "secondary": false } ] }, "d5": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "UAE Ministry of Finance — Economic Substance Regulations", "url": "https://mof.gov.ae/en/public-finance/international-relations/economic-substance-regulations/", "secondary": false } ] } }, "coverage": 100, "provisional": false, "regimen": { "es": "Clásico con free zone", "en": "Classic w/ free zone" }, "facts": { "plazo": { "es": "~1 día", "en": "~1 day" }, "fiscal": { "es": "9% sobre el exceso de AED 375k; 0% free zone calificada", "en": "9% above AED 375k; 0% qualifying free zone" }, "cdis": "137", "listas": { "es": "Limpio", "en": "Clean" }, "nota": { "es": "El visado de residencia sí exige presencia física (biometría).", "en": "Residence visa does require physical presence (biometrics)." } } }, { "rank": 4, "code": "HK", "name": { "es": "Hong Kong", "en": "Hong Kong" }, "form": { "es": "Private Limited", "en": "Private Limited" }, "score": 79.3, "scores": { "d1": 80, "d2": 77.5, "d3": 53.8, "d4": 100, "d5": 85 }, "calculation": { "scores": { "d1": 80, "d2": 77.5, "d3": 53.8, "d4": 100, "d5": 85 }, "coverage": { "d1": 1, "d2": 1, "d3": 1, "d4": 1, "d5": 1 } }, "sources": { "d1": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "cr.gov.hk — FAQ Incorporation", "url": "https://www.cr.gov.hk/en/faq/local-company/incorporation.htm", "secondary": false } ] }, "d2": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "IRD HK — Profits Tax", "url": "https://www.ird.gov.hk/eng/tax/bus_pft.htm", "secondary": false }, { "title": "IRD HK — FAQ Two-tiered regime", "url": "https://www.ird.gov.hk/eng/faq/2tr.htm", "secondary": false } ] }, "d3": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "IRD Hong Kong — Comprehensive Double Taxation Agreements", "url": "https://www.ird.gov.hk/eng/tax/dta_inc.htm", "secondary": false } ] }, "d4": { "consulted": "2026-08-13", "linksAdded": "2026-09-07", "reviewRequired": false, "links": [ { "title": "Council of the EU · Annexes I / II · 17-02-2026", "url": "https://data.consilium.europa.eu/doc/document/ST-5821-2026-INIT/en/pdf", "secondary": false }, { "title": "FATF · Increased Monitoring · 19-06-2026", "url": "https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/increased-monitoring-june-2026.html", "secondary": false }, { "title": "FATF · Black and grey lists", "url": "https://www.fatf-gafi.org/en/countries/black-and-grey-lists.html", "secondary": false } ] }, "d5": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "Companies Registry — directors/secretary FAQ", "url": "https://www.cr.gov.hk/en/faq/local-company/directors-secretary.htm", "secondary": false }, { "title": "IRD — FSIE", "url": "https://www.ird.gov.hk/eng/tax/bus_fsie.htm", "secondary": false }, { "title": "CR — Amendment Ordinance 2023 FAQ", "url": "https://www.cr.gov.hk/en/legislation/co2023/faq.htm", "secondary": false } ] } }, "coverage": 100, "provisional": false, "regimen": { "es": "Territorial", "en": "Territorial" }, "facts": { "plazo": { "es": "~1 h electrónico", "en": "~1 h electronic" }, "fiscal": { "es": "8,25% primer tramo (HK$2M); territorial", "en": "8.25% first bracket (HK$2M); territorial" }, "cdis": "48", "listas": { "es": "Limpio", "en": "Clean" }, "nota": { "es": "Solo el secretary debe ser local, no el director. Sin CDI con EE.UU.", "en": "Only the secretary must be local, not the director. No US tax treaty." } } }, { "rank": 5, "code": "EE", "name": { "es": "Estonia", "en": "Estonia" }, "form": { "es": "OÜ (e-Residency)", "en": "OÜ (e-Residency)" }, "score": 78.5, "scores": { "d1": 80, "d2": 56, "d3": 79.6, "d4": 100, "d5": 94 }, "calculation": { "scores": { "d1": 80, "d2": 56.019999999999996, "d3": 79.6, "d4": 100, "d5": 94 }, "coverage": { "d1": 1, "d2": 1, "d3": 1, "d4": 1, "d5": 1 } }, "sources": { "d1": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "e-resident.gov.ee/start-a-company", "url": "https://www.e-resident.gov.ee/start-a-company/", "secondary": false } ] }, "d2": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "Emta — Taxation of dividends", "url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/taxation-dividends", "secondary": false } ] }, "d3": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "Ministry of Finance Estonia — Double Taxation Agreements", "url": "https://www.fin.ee/en/double-taxation-agreements", "secondary": false } ] }, "d4": { "consulted": "2026-08-13", "linksAdded": "2026-09-07", "reviewRequired": false, "links": [ { "title": "Council of the EU · Annexes I / II · 17-02-2026", "url": "https://data.consilium.europa.eu/doc/document/ST-5821-2026-INIT/en/pdf", "secondary": false }, { "title": "FATF · Increased Monitoring · 19-06-2026", "url": "https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/increased-monitoring-june-2026.html", "secondary": false }, { "title": "FATF · Black and grey lists", "url": "https://www.fatf-gafi.org/en/countries/black-and-grey-lists.html", "secondary": false } ] }, "d5": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "e-Residency Estonia (gobierno) — deberes legales del propietario", "url": "https://www.e-resident.gov.ee/blog/posts/know-your-legal-duties-as-an-e-resident-company-owner/", "secondary": false }, { "title": "e-resident.gov.ee", "url": "https://www.e-resident.gov.ee/", "secondary": false } ] } }, "coverage": 100, "provisional": false, "regimen": { "es": "Solo-distribución", "en": "Distribution-only" }, "facts": { "plazo": { "es": "Minutos-1 día", "en": "Minutes-1 day" }, "fiscal": { "es": "0% sobre beneficio retenido; 22/78 al distribuir", "en": "0% on retained profit; 22/78 on distribution" }, "cdis": "66", "listas": { "es": "Limpio", "en": "Clean" }, "nota": { "es": "La tarjeta e-Residency se recoge en persona (embajada/consulado).", "en": "e-Residency card requires in-person pickup (embassy/consulate)." } } }, { "rank": 6, "code": "GE", "name": { "es": "Georgia", "en": "Georgia" }, "form": { "es": "LLC", "en": "LLC" }, "score": 78, "scores": { "d1": 80, "d2": 70, "d3": 59.8, "d4": 100, "d5": 85 }, "calculation": { "scores": { "d1": 80, "d2": 70, "d3": 59.8, "d4": 100, "d5": 85 }, "coverage": { "d1": 1, "d2": 1, "d3": 1, "d4": 1, "d5": 1 } }, "sources": { "d1": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "napr.gov.ge — Fees and terms", "url": "https://www.napr.gov.ge/en/page/fees-and-terms", "secondary": false }, { "title": "napr.gov.ge — FAQ", "url": "https://www.napr.gov.ge/en/page/frequently-asked-questions", "secondary": false } ] }, "d2": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "PwC Tax Summaries — Georgia Corporate Taxes", "url": "https://taxsummaries.pwc.com/georgia/corporate/taxes-on-corporate-income", "secondary": true }, { "title": "rs.ge — Small Business", "url": "https://www.rs.ge/PersonsPreferentialTax-en?cat=2&tab=1", "secondary": false } ] }, "d3": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "Ministry of Finance of Georgia — Double Taxation", "url": "https://mof.ge/en/doubleTaxation", "secondary": false } ] }, "d4": { "consulted": "2026-08-13", "linksAdded": "2026-09-07", "reviewRequired": false, "links": [ { "title": "Council of the EU · Annexes 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"regimen": { "es": "Solo-distribución", "en": "Distribution-only" }, "facts": { "plazo": { "es": "1 día", "en": "1 day" }, "fiscal": { "es": "0% retenido / 15% al distribuir (modelo Estonia)", "en": "0% retained / 15% on distribution (Estonian model)" }, "cdis": "58", "listas": { "es": "Limpio", "en": "Clean" }, "nota": { "es": "El famoso \"1%\" es solo para autónomos persona física, no para LLCs.", "en": "The famous \"1%\" applies to individual entrepreneurs only, not LLCs." } } }, { "rank": 7, "code": "GB", "name": { "es": "Reino Unido", "en": "United Kingdom" }, "form": { "es": "Ltd", "en": "Ltd" }, "score": 73.9, "scores": { "d1": 90, "d2": 23.8, "d3": 100, "d4": 100, "d5": 94 }, "calculation": { "scores": { "d1": 90, "d2": 23.82, "d3": 100, "d4": 100, "d5": 94 }, "coverage": { "d1": 1, "d2": 1, "d3": 0.4, "d4": 1, "d5": 1 } }, "sources": { "d1": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "gov.uk — Register your company", "url": "https://www.gov.uk/limited-company-formation/register-your-company", "secondary": false }, { "title": "Companies House blog — ID verification", "url": "https://companieshouse.blog.gov.uk/2025/11/19/verifying-your-identity-for-companies-house-with-gov-uk-one-login/", "secondary": false } ] }, "d2": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "GOV.UK / HMRC — Corporation Tax rates", "url": "https://www.gov.uk/corporation-tax-rates", "secondary": false } ] }, "d3": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "gov.uk — Tax treaties (collection)", "url": "https://www.gov.uk/government/collections/tax-treaties", "secondary": false }, { "title": "HMRC — DT Digest, abril 2018 (PDF)", "url": "https://assets.publishing.service.gov.uk/media/5b05425fed915d1317445ed2/DT_Digest_April_2018.pdf", "secondary": false } ] }, "d4": { "consulted": "2026-08-13", "linksAdded": "2026-09-07", "reviewRequired": false, "links": [ { "title": "Council 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"DNIT Paraguay — Convenios Internacionales", "url": "https://www.dnit.gov.py/en/web/portal-institucional/convenios-internacionales", "secondary": false } ] }, "d4": { "consulted": "2026-08-13", "linksAdded": "2026-09-07", "reviewRequired": false, "links": [ { "title": "Council of the EU · Annexes I / II · 17-02-2026", "url": "https://data.consilium.europa.eu/doc/document/ST-5821-2026-INIT/en/pdf", "secondary": false }, { "title": "FATF · Increased Monitoring · 19-06-2026", "url": "https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/increased-monitoring-june-2026.html", "secondary": false }, { "title": "FATF · Black and grey lists", "url": "https://www.fatf-gafi.org/en/countries/black-and-grey-lists.html", "secondary": false } ] }, "d5": { "consulted": "2026-08-13", "reviewRequired": true, "links": [] } }, "coverage": 80, "provisional": false, "regimen": { "es": "Territorial con matiz", "en": "Territorial w/ caveat" }, "facts": { "plazo": { "es": "72 h 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"title": "cro.ie — Company officers", "url": "https://cro.ie/registration/company/incidental-obligations/company-officers/", "secondary": false }, { "title": "cro.ie home — Daily Processing Times", "url": "https://cro.ie/", "secondary": false } ] }, "d2": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "Revenue.ie — TDM 02-02-02, charge and rates", "url": "https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-02/02-02-02-20150529140745.pdf", "secondary": false }, { "title": "Revenue.ie — Domestic top-up tax", "url": "https://www.revenue.ie/en/companies-and-charities/pillar-two/what-is/domestic-top-up-tax.aspx", "secondary": false } ] }, "d3": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "Revenue.ie — Double Taxation Treaties (index)", "url": "https://www.revenue.ie/en/tax-professionals/tax-agreements/double-taxation-treaties/index.aspx", "secondary": false } ] }, "d4": { "consulted": "2026-08-13", "linksAdded": "2026-09-07", "reviewRequired": false, "links": [ { "title": "Council of the EU · Annexes I / II · 17-02-2026", "url": "https://data.consilium.europa.eu/doc/document/ST-5821-2026-INIT/en/pdf", "secondary": false }, { "title": "FATF · Increased Monitoring · 19-06-2026", "url": "https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/increased-monitoring-june-2026.html", "secondary": false }, { "title": "FATF · Black and grey lists", "url": "https://www.fatf-gafi.org/en/countries/black-and-grey-lists.html", "secondary": false } ] }, "d5": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "Companies Act 2014 s.137", "url": "https://www.irishstatutebook.ie/eli/2014/act/38/section/137/enacted/en/html", "secondary": false }, { "title": "s.140", "url": "https://www.irishstatutebook.ie/eli/2014/act/38/section/140/enacted/en/html", "secondary": false }, { "title": "CRO — registration methods", "url": "https://cro.ie/registration/company/registration-methods/", "secondary": false } ] } }, "coverage": 94, "provisional": false, "regimen": { "es": "Clásico", "en": "Classic" }, "facts": { "plazo": { "es": "~14 días (cola CRO)", "en": "~14 days (CRO queue)" }, "fiscal": { "es": "12,5% sobre trading income", "en": "12.5% on trading income" }, "cdis": "75", "listas": { "es": "Limpio", "en": "Clean" }, "nota": { "es": "Director residente en el EEE, o bono de €25.000 como escape.", "en": "EEA-resident director required, or a €25,000 bond as escape." } } }, { "rank": 16, "code": "BG", "name": { "es": "Bulgaria", "en": "Bulgaria" }, "form": { "es": "OOD", "en": "OOD" }, "score": 63.7, "scores": { "d1": 60, "d2": 52, "d3": 83.2, "d4": 40, "d5": 88 }, "calculation": { "scores": { "d1": 60, "d2": 52.02, "d3": 83.19999999999999, "d4": 40, "d5": 88 }, "coverage": { "d1": 0.5, "d2": 1, "d3": 1, "d4": 1, "d5": 1 } }, "sources": { "d1": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "Registry Agency — Тарифа за държавните такси (PDF oficial)", "url": "https://www.registryagency.bg/media/filer_public/2026/01/07/tarifa_za_drzhavnite_taksi_sbirani_ot_agentsiiata_po_vpisvaniiata.pdf", "secondary": false } ] }, "d2": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "NRA Bulgaria — Art. 20 ЗКПО", "url": "https://old.nra.bg/en/page?id=518", "secondary": false } ] }, "d3": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "NRA Bulgaria — Списък със спогодби", "url": "https://nra.bg/wps/portal/nra/mezhdunarodni-deinosti/siddo/spisak-sas-spogodbi", "secondary": false } ] }, "d4": { "consulted": "2026-08-13", "linksAdded": "2026-09-07", "reviewRequired": false, "links": [ { "title": "Council of the EU · Annexes I / II · 17-02-2026", "url": "https://data.consilium.europa.eu/doc/document/ST-5821-2026-INIT/en/pdf", "secondary": false }, { "title": "FATF · Increased Monitoring · 19-06-2026", "url": 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No US tax treaty." } } }, { "rank": 20, "code": "PA", "name": { "es": "Panamá", "en": "Panama" }, "form": { "es": "Sociedad Anónima", "en": "Corporation (S.A.)" }, "score": 49, "scores": { "d1": 60, "d2": 44, "d3": 35.2, "d4": 10, "d5": 85 }, "calculation": { "scores": { "d1": 60, "d2": 44.019999999999996, "d3": 35.2, "d4": 10, "d5": 85 }, "coverage": { "d1": 1, "d2": 1, "d3": 1, "d4": 1, "d5": 1 } }, "sources": { "d1": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "panamadigital.gob.pa — Constitución de Sociedades y Fundaciones de Interés Privado", "url": "https://www.panamadigital.gob.pa/InformacionTramite/constitucion-de-sociedades-y-fundaciones-de-interes-privado", "secondary": false }, { "title": "Procuraduría de la Administración — análisis Ley 32/1927 art. 2", "url": "https://vocc.procuraduria-admon.gob.pa/sites/default/files/C-186-02.PDF", "secondary": false } ] }, "d2": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "DGI/MEF Panamá — Tarifas ISR", "url": "https://dgi.mef.gob.pa/DInforme/Tarifa", "secondary": false } ] }, "d3": { "consulted": "2026-08-13", "reviewRequired": false, "links": [ { "title": "DGI/MEF Panamá — Convenios de Doble Imposición", "url": "https://dgi.mef.gob.pa/Internacional/CDI", "secondary": false } ] }, "d4": { "consulted": "2026-08-13", "linksAdded": "2026-09-07", "reviewRequired": false, "links": [ { "title": "Council of the EU · Annexes I / II · 17-02-2026", "url": "https://data.consilium.europa.eu/doc/document/ST-5821-2026-INIT/en/pdf", "secondary": false }, { "title": "FATF · Increased Monitoring · 19-06-2026", "url": "https://www.fatf-gafi.org/en/publications/High-risk-and-other-monitored-jurisdictions/increased-monitoring-june-2026.html", "secondary": false }, { "title": "FATF · Black and grey lists", "url": "https://www.fatf-gafi.org/en/countries/black-and-grey-lists.html", "secondary": false } ] }, "d5": { "consulted": "2026-08-13", "reviewRequired": true, "links": [ { "title": "Ley 32 de 1927, Art. 2", "url": "https://vlex.com.pa/vid/ley-n-32-1927-693541165", "secondary": true } ] } }, "coverage": 100, "provisional": false, "regimen": { "es": "Territorial", "en": "Territorial" }, "facts": { "plazo": { "es": "5-10 días hábiles", "en": "5-10 business days" }, "fiscal": { "es": "25% solo sobre renta de fuente panameña", "en": "25% on Panama-source income only" }, "cdis": "17", "listas": { "es": "Anexo I UE (lista de no cooperativas)", "en": "EU Annex I (non-cooperative list)" }, "nota": { "es": "Anexo I UE en el corte de datos de agosto de 2026. Consultar la lista vigente antes de decidir.", "en": "EU Annex I in the August 2026 snapshot. Check the current list before making a decision." } } } ] }