Panama: Nuestro Futuro Después De Los Papeles De Panamá

Last Updated: 4 November 2016
Article by Zumara Garrido Acosta

Luego de la filtración de documentos de la firma de abogados panameños Mossack-Fonseca a través del titular Panamá Papers, el sistema legal y financiero del país, se ha visto trastocado, ya que de manera injusta se ha tratado de desvirtuar la imagen de Panamá y al mismo tiempo socavar la industria legítima de la creación de empresas offshore.

Evidentemente ésta situación tendrá efectos directos sobre la economía y el desarrollo del país, con lo cual resulta necesario evaluar el futuro de Panamá y de igual forma tomar medidas que aseguren la estabilidad económica del país, sin que se vea irrespetada nuestra soberanía.

Debemos dejar claro que la creación de sociedades anónimas no es una actividad ilícita, y que la misma, desde la promulgación de la ley en 1927, ha sido modificada en distintas ocasiones para adaptarse a la sociedad y a la globalización, no obstante la filtración de Panamá Papers demuestra que en la mayoría de los casos los documentos no muestran una ilegalidad, pero destacan lo necesario que resulta regular las compañías offshore para que no sean utilizadas por políticos corruptos, narcotraficantes, terroristas y criminales para esconder y lavar su dinero.

Las consecuencias de este hecho nos obligan a analizar los cambios en materia legal que deben aplicarse para que el desarrollo del país no se detenga. Debemos llegar un punto de inflexión para que no continuemos siendo afectados por la situación, ya que una postura completamente negativa y renuente a los cambios puede representar más daño al país del que ya existe. En esta ocasión, se vieron afectadas las sociedades offshore, más adelante señalarán las zonas francas del país, hasta que se vean afectados los servicios financieros que ofrezca el país.

En la actualidad, la infraestructura de transporte que ofrece el Canal de Panamá y el aeropuerto de Tocumen, junto al desarrollo del centro financiero panameño, constituyen una parte crucial de la estrategia económica del país. De manera que la divulgación de Panamá Papers representa un desafío importante para la actividad de los abogados del país, ya que la creación de sociedades anónimas forma parte importante de la estructura legal y financiera en Panamá.

Una serie de declaraciones de altos funcionarios del gobierno de Francia y de la OCDE, incluyendo al secretario general de ésta entidad, José Ángel Gurría, demuestran su descontento con las políticas financieras de nuestro país, lo que genera aún más suspicacia sobre el funcionamiento del centro financiero de Panamá.

Si bien es cierto, que no debemos dejar que organizaciones como la OCDE controlen la realidad en nuestro país, más cuando en busca de cumplir con estándares internacionales, Panamá se ha sometido a numerosos procesos de certificación internacional de sus estándares, modificando a las leyes financieras del país, la regulación y supervisión a las empresas offshore resulta ser una consecuencia natural de esta mega filtración, esto sin llegar a menoscabar la esencia de nuestros instrumentos legales. La regulación y transparencia sobre estas compañías puede ayudar a marcar esta diferencia, el hecho es que si se está dando y Panamá debe encontrar un balance en el que cumpla con el sistema internacional y al mismo tiempo procure el crecimiento económico de su territorio.

Consecuentemente, la integración de las economías y los mercados nacionales se ha intensificado de manera sustancial en los últimos años, exigiendo transparencia al sistema fiscal internacional. Existe un plan desarrollado por OCDE, el cual consiste en 15 acciones y planes para analizar el efecto de la Erosión de la Base Imponible y el Traslado de Beneficios (BEPS por sus siglas en inglés), con el propósito de desarrollar recomendaciones para los estados soberanos con el objetivo de controlar sus efectos como consecuencia de la globalización. Estas acciones abarcan desde nuevos estándares mínimos a la revisión de los que ya estaban en vigor, estrategias comunes que facilitarán la tendencia de algunas prácticas y, por último, directrices basadas en mejores prácticas de fiscalización. El proyecto BEPS evalúa los estándares fiscales internacionales dirigidos a eliminar la doble imposición, con el objeto de poner fin a los abusos y a las oportunidades BEPS.

Por otro lado, debemos resaltar la ilegalidad que constituye la filtración de los mal llamados Panamá Papers, ya que mucho se ha dicho sobre la información que surgió a raíz de este hecho, sin embargo es muy poco lo que se comenta sobre el método a través del cual se obtuvo la información. Es decepcionante que el Consorcio Internacional de Periodistas de Investigación (ICIJ) haya expuesto con tanto empeño un hecho como este, bajo la premisa de que estaban haciendo su trabajo, cuando es evidente que esta filtración representa una flagrante violación a la propiedad intelectual y en ese mismo sentido a la privacidad de muchos clientes que se han visto expuestos. La violación a los derechos de la propiedad intelectual constituye uno de los problemas más importantes a afrontar por las firmas nacionales e internacionales, y por los países que pretenden mejorar su desempeño en términos de crecimiento y desarrollo económico. Lo sucedido con los Panamá Papers es solo una muestra de lo que podría suceder si no hacemos un llamado de atención a este tipo de ilegalidades y no se castigan a quienes lo realicen.

Sobre el título de Panamá Papers, debemos reflexionar, ya que el hecho de que el nombre de Panamá se haya utilizado como titular de una declaración de esta magnitud resulta inescrupuloso e indebido. Si bien es cierto, este escándalo estalló en Panamá, no obstante es evidente que este no es el país más propenso ni el único que ofrece el servicio de sociedades "Off Shore". Los Panamá Papers no son papeles de Panamá, son papeles de una firma en el país que se dedica a una actividad completamente legal, la incongruencia con el titular radica en que solo el 20% de las más de 200,000 sociedades investigadas fueron inscritas en Panamá, sin embargo el resto de los territorios que se utilizaron para esta misma actividad, no se han visto ni se verán afectados por este titular de la manera en que se ha visto perjudicado Panamá.

Luego de la aparición del titular "Panamá Papers", el presidente panameño, Juan Carlos Varela, anunció la creación de un comité independiente, integrado por expertos nacionales y extranjeros, para mejorar los controles financieros del país. El comité tendrá la labor de evaluar las prácticas legales y financieras que se manejan en Panamá y de igual forma proponer la adopción de medidas que serán compartidas con otros países del mundo en materia legal y financiera, para perseguir los delitos como el lavado de dinero y el narcotráfico, la corrupción, entre otras.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Related Topics
 
Related Articles
 
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Mondaq Free Registration
Gain access to Mondaq global archive of over 375,000 articles covering 200 countries with a personalised News Alert and automatic login on this device.
Mondaq News Alert (some suggested topics and region)
Select Topics
Registration (please scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions

Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.

Disclaimer

The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.

General

Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions