In the past, the United States has always been concerned about the problems related to Panama`s drug trafficking and money laundering, and critics have stressed the need for greater tax transparency to support the monitoring and control of related illegal financial transactions.8 The Government Accountability Office (GAO) has also listed Panama as one of 50 countries described as „tax havens“ or „financial data protection zones,“ according to a series of international organizations, and Panama has refused to enter into tax information exchange agreements.10 it highlights the achievement of several objectives. in the United States. . . .