Panama has published Law No. 215 of 6 May 2021 in the Official Gazette, which provides for the introduction of an amnesty regime for outstanding social security contributions. The amnesty regime is largely in response to the COVID-19 pandemic and includes that taxpayers with outstanding social security obligations up to 31 March 2021 will be exempted from late payment surcharges, interest, and penalties if at least 50% of the amount due is paid within 24 months of the Law's entry into force …