Law 41, published in the Official Gazette of 6 September 2012 and effective as from the next day, introduced incentives for the construction and operation of natural gas electric power plants in Panama provided the corresponding licence is obtained. Some of the most important tax incentives are as follows:
| - | an income tax credit of 5% of the amount of the direct investment on the construction of public infrastructure work such as roads, bridges, schools, librarie… |