En varias ocasiones, sobre todo en los últimos tiempos, hemos visto con preocupación cómo se confunde la personalidad del agente residente con aquélla de las sociedades que incorporamos como parte de nuestro ejercicio profesional. Resulta ya hasta común encontrar titulares en los medios de comunicación que responsabilizan a los agentes residentes panameños por las investigaciones y procesos judiciales que contra sociedades panameñas se ventilan en otros países.
En ese momento, muy en lo personal me he percatado de que quizás hemos dado por sentado que quien recibe la información, procesa, investiga y difunde la noticia, tiene completamente claro cuál es el concepto y la función del agente residente en nuestro país. Lo realmente cierto es que quien recibe la noticia posiblemente tampoco lo tenga claro. Y cuando esta noticia, fundamentada en concepciones erradas o imperfectas alcanza la esfera internacional, el impacto que resulta es adverso a las gestiones de promoción que se realizan para la atracción de inversión extranjera hacia nuestro país y la consolidación de la reputación de nuestra plataforma de servicios a nivel internacional. De allí la importancia de que quienes actúan como fuentes calificadas de información, manejen a cabalidad estos conceptos. Qué es entonces la figura del Agente Residente? En nuestra legislación, la figura tiene su génesis en la Ley 32 de 1927, que hoy en día es la Ley que regula el tema de las sociedades anónimas en nuestro país. Dicha Ley, en su artículo 2, ordinal 7, establece que toda sociedad anónima debe tener un agente en la República de Panamá, el cual puede ser una “persona jurídica”. La norma tal como fue redactada dejaba abierta la posibilidad que cualquier persona, natural o jurídica, con independencia de su profesión u oficio, pudiese fungir como agente residente de una sociedad anónima. No fue sino hasta el año 1966, cuando mediante el Decreto 147 de 4 de mayo de ese año, que reglamentó la inscripción de ciertos documentos en el Registro Público, se especificó que únicamente podía ser agente de una sociedad anónima, “un abogado o una sociedad de abogados hábiles para ejercer la profesión”. La calificación introducida por este Decreto obedeció a que cuando quien representa a una persona jurídica, actúa en representación de ella ante las autoridades, esa representación no la hace en nombre propio sino en nombre y representación de una persona distinta, y este tipo de representación o actuación por ley está reservada a los abogados. Así quedamos entonces los abogados, en forma individual o colegiada, a través de las firmas de abogados, encargados de la protocolización e inscripción en el Registro Público, de los pactos sociales que dan vida jurídica a las sociedades anónimas, con independencia de que las mismas vayan a tener operaciones dentro o fuera de Panamá. Lo cierto es que la incorporación de sociedades ha sido siempre parte de nuestro ejercicio profesional y nuestra función como agentes residentes ha sido el servir de enlace entre las autoridades panameñas o terceros y nuestros clientes, sin que esto nos otorgue la capacidad para obligar y comprometer a la sociedad o la facultad para actuar en representación de ésta. Y es que la Corte Suprema de Justicia ha manifestado en varias ocasiones que los agentes residentes tenemos un deber de cooperación y colaboración con las autoridades competentes del Ministerio Público, para los fines de persecución de los delitos. Los abogados, como cualquier otra persona, estamos obligados a otorgar de oficio, cuantas notas, datos e informes nos soliciten los agentes del Ministerio Público cuando éstos actúen en defensa de los intereses públicos o como funcionarios de instrucción. Esta obligación está contenida en el Artículo 391 del Código Judicial. Pero esta labor de cooperación no debe confundirse con una vinculación del agente residente con las acciones o gestiones derivadas de las operaciones de las sociedades que incorporamos. Los agentes residentes no somos responsables por el actuar comercial de estas sociedades, por el solo hecho de fungir como tales.
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Entrevista realizada en el noticiero de TVN-2 Panamá al Lic. Ramón Fonseca Mora, aclarando ante los medios que Mossack Fonseca no ha sido demandada, ni acusada y hace docencia sobre los vehículos legales usados por nuestra industria.
The Ministry of Foreign Affairs of Panama announced that the Republic of Paraguay has removed Panamá from its list of countries and regimes of low or no taxation.
The Panamanian Foreign Ministry commented "According to the decree issued by Paraguayan authorities, we are being recognized for our efforts and commitment with regard to the transparency of our financial, business and trade systems, and our removal from the FATF "Gray List". The Vice President and Minister of Foreign Affairs, Isabel de Saint Malo de Alvarado, said that she is sure that this will promote an increase in the economic and commercial relations between the two countries. The Minister of Foreign Affairs went on to say "Panama reiterates its commitment with the continuous modernization and updating of our financial services platform―this is done through the strengthening of legislation and collaboration with the international financial community to achieve the optimal economic development and maintain the defense of our international prestige". Mossack Fonseca & Co Head Office, 54th Street, Marbella Panama, Rep. of Panama Tel: (507) 205.5888 http://www.mossfon.com/ d people
In order to maintain its competitive advantage, Mossack Fonseca & Co. ensures that the quality of its client portal will meet the interests of their clients. The firm made the client portal to give utmost confidence to their clients in using their exclusive online services. Keeping their clients' information 100% safe all the time is of greatly importance to them. In particular, the Mossack Fonseca Group offers a secure online account that allows you to access your corporate information 24/7 anywhere and everywhere. It gives simple, secured, and organized access to clients' key information. The Client Information Portal also offers real-time updates of your ongoing requests. Specifically, the firm's exclusive online portal offers amazing features to their clients, including finding updated information on your company formation requests through the case information service panel along with digital copies of corporate and legal paperwork; following up on your cases and receive notifications through email whenever one of your cases is updated; searching and reserving shelf companies online; viewing your price lists; paying your outstanding invoices; and requesting for certificates, reactivations and order forms. Wherever you are in the world, you can access all of the mentioned features above with a safe environment in real-time. You could see amazing applications within the client portal of Mossack Fonseca & Co., such as the Case Information Service (CIS), Online Payment System (OPS), Electronic Delivery Service (EDS), and Online Work Request (OWR). Case Information System (CIS) is a tool that monitors the progress of client requests and ongoing cases. It enables them to contact the firm's staff around the world, view digital copies of documents as soon as they are received in the firm's office, and receive automatic email notifications, which is optional, every time one of their cases is updated. With Mossack Fonseca & Co.'s Online Payment System (OPS), the clients can monitor all of their outstanding or paid invoices with the portal's complete account management system. It allows their clients to generate account statement with real-time information, pay their outstanding invoices online or by credit card, take advantage of the firm's debit account application, and choose its batch payment option that facilitates bank transfers and cheques for settlement of invoices. The Mossack Fonseca Group's Electronic Delivery System, or EDS, can eliminate delays due to the air-mail service. It ensures the most rapid and secures delivery system for clients' annual invoices and account statements. It also allows them to have more time to collect bills and send payments before deadlines. The firm's Online Work Request (OWR) can access documents easily and quickly, and all in one place. These documents include incumbency certificates, good standing certificates, reactivation of one or more companies, and order form. A client portal is no longer considered an accessory to a firm, it is now a necessity. Different firms worldwide, along with Mossack Fonseca Group, have seen its great benefit and efficiency, which results to a better and strong relationship with their clients. Corporate Governance
The Mossack Fonseca Group applied corporate governance in their firm to provide confidence and security to their clients regarding protecting their assets through the years. The firms don’t stop in improving their processes and utilizing the best technological tools in the market to have a better service for their clients. It has adopted a Business Management System that assures that the firm will continue to follow all ethical standards and the best legal practices. The firm is eager to ensure the long-term success of its clients as a global corporation with a well-organized corporate government. The corporate governance structure helps to reduce costs, avoid risks and identify problems and strategic opportunities. Attorneys The Mossack Fonseca Group is proud to have highly dedicated lawyers. Each of them graduated with honors from different universities in Panama and abroad and has a master's and doctoral degree as well as vast experience in various legal issues. Exceptional Features The top feature of Mossack Fonseca Group is its decades of experience in business. In particular, it has 39 years of extensive experience and will continue to deliver excellent service to their clients. The firm's Panama Head Office has 24-hour service; and you can find their office in every continent, which proves their powerful international network. Its staff a member is consists of more than 500 experts around the world and all of them were service and research-oriented professionals. It's also the first ISO 9001 certified law firm in Panama and continues to follow strict due diligence requirements. It acquires "VeriSign" encryption and Central Bank standards for a secure technology platform. They're also motivated specialists seeking solutions for changing business environments. Their client considers their exclusive client portal as a beneficial treat. Data Security You can have a peace of mind with the Mossack Fonseca & Co.'s client portal because it is 100% safe. They hold all their servers in-house to provide the most secure and latest protection available to their clients. The firm joined numerous companies and banks who depend on Verisign to keep their clients' information protected because it is considered the strongest encryption available with the most rigorous authentication standards in the world. Along with those discussed above, the Mossack Fonseca Group will continue to provide top-notching services. You can visit their official website to have a better understanding of their firm. El pasado martes 1 de marzo, en el Colegio Nacional de Abogados de Panamá, se hizo la presentación oficial de la Revista Lex, en su edición 2016.
Por tercer año consecutivo, Mossack Fonseca es patrocinador de esta revista, que para este año incluye 12 artículos en materia de ética, derecho societario, inmobiliario, propiedad intelectual, arbitraje, penal y ambiental, entre otros, de la mano de destacados profesionales. El evento contó con la participación de el Dr. Darío Sandoval – Shaik Presidente de la Comisión de Publicaciones Jurídicas del Colegio Nacional de Abogados, Licdo. Jose Alberto Álvarez -Presidente del Colegio Nacional de Abogados de Panamá y en representación de Mossack Fonseca el Licdo. Carlos Sousa – Gerente de Mercadeo y Ventas. Andreina junto a su hermana Gabriela Espino.
Este domingo arribará a Panamá Andreina Espino, hermana de la actriz venezolana Gaby Espino. Es la primera vez que Espino visita la tierra istmeña y participará como embajadora de la compañía Mossack Fonseca en el evento Blogger & Influencer Week Panamá 2016', que se realizará desde hoy, hasta el sábado 27 de febrero. El evento reunirá a los mejores bloggers e influencers del mundo, cada uno contará su experiencia de crear contenidos de temas interesantes que impacten de forma positiva a la sociedad. Andreina contará su experiencia como responsables de todo el diseño de sitios web, comercio electrónico, aplicaciones móviles de su hermana Gaby Espino. Hace dos años estas hermanas impresionaron al público, con el gran parecido físico, cuando Gaby colgó una imagen en su cuenta de twitter. Andreina es fundadora de Brainwave Advertising, una agencia de mercadeo digital, en Miami, Florida. Panama has asked the Group of 20 States (G20) to acknowledge its right to develop its own model for the automatic exchange of information―without involving adverse actions―based on the sovereign right of each country to adopt a position relative to its unique situation―even if such position is not the same as that of the majority of the jurisdictions.
The request made by Panama to the G20 occurred prior to the scheduled meeting of the finance ministers of the G20 to be held February 26-27 in Shanghai. The deputy vice minister of foreign affairs, Farah Diva Urrutia, met with the ambassadors of the G20 countries who are stationed in Panama. According the Ministry of Foreign Affairs, Panama is proposing to develop its own, unique model of information exchange. This model will be based on the condition of reciprocity, protection of the basic guarantees for users of the Panamanian platform of services, mutually beneficial tax agreements, and the existence of a legal framework protecting confidentiality and assuring that the information is used in a proper manner―similar to the FATCA program instituted by the United States. International organizations such as the G20 and the Organization for Economic Cooperation and Development (OECD) have put pressure on Panama to sign a multilateral exchange of information agreement. To date, over 90 countries have committed to exchanging information with each other, but, at the same time, several have not agreed to multilateral, unrestricted exchanges. Panama’s position on the exchange of information was set forth by Juan Carlos Varela, the President of Panama, at the UN General Assembly last year. President Varela stated that Panama is committed to the exchange of information by means of bilateral (not multilateral) exchanges (with certain conditions), and he reserved its right to choose with whom to negotiate such agreements Nuestros colegas de Mossack Fonseca Colombia estuvieron en el evento en Medellín, donde asistieron 350 personas de los gremios en temas tributarios mas importantes del pais como son los contadores, revisores fiscales y abogados tributarios organizada por la la Dirección de Impuestos y Aduanas Nacionales (DIAN).
Fundada en 1977, el grupo de Mossack Fonseca es una empresa global que proporciona servicios de contabilidad, fideicomiso y legal integral. Con más de 500 miembros en cada continente, grupo Mossack Fonseca ofrece excelentes servicios basados en más de 35 años de experiencia. Como parte de su valor añadido, el grupo ofrece asesoramiento personalizado y una experiencia en línea de clase mundial a través de un Portal virtual del cliente que está disponible 24 horas al día. Nuestra aplicación cliente información Portal web permite a los clientes de las empresas en línea, verificar el estado de las empresas y pagar las facturas, además de otras transacciones. Edificio Mosfon Oficina central, 54th street, Marbella Panamá, República de Panamá Tel: (507) 205.5888 Sitio web: http://www.mossfon.com We offer these services optimally fulfilling the conditions and times established in contracts Escrow. We follow comprehensive risk management policies, safely and accurately providing solid and tailored solutions for our clients.
Escrow services can help facilitate payments related to property transactions, mergers and acquisitions and access to capital, among other functions. Established in 1977, the Mossack Fonseca Group is a leading global company which provides comprehensive legal, trust and accounting services. Our service and research-oriented professionals specialize in trust services, wealth management, international business structures, and commercial law, among other areas. Our product and service portfolio is constantly updated and renewed, enabling the Group to find the appropriate solution for your business. We offer research, advice and services for the following jurisdictions: Belize, The Netherlands, Costa Rica, United Kingdom, Malta, Hong Kong, Cyprus, British Virgin Islands, Bahamas, Panama, British Anguilla, Seychelles, Samoa, Nevada, and Wyoming (USA). |
About USThe Mossack Fonseca Group is a leading international corporation which provides comprehensive legal, trust, technological and accounting services. With over 500 staff members in all continents, Mossack Fonseca provides personalized advice based on more than 36 years of experience in the market. They also offer world-class service through their exclusive online services which are available 24 hours a day. Archives
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