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Economic Substance and the Tax Identification Number (TIN)

IPAG FORM: Intellectual Property (IP) Assets Grandfathering Certification Programme

FORM B: Included Entities Or Holding Companies (Engaged, Wholly Or In Part, In Relevant Activities)


FORM C: Pure Equity Holding Companies

FORM D: Non-Included Entities

FORM E: Non-Included and Non-Grandfathered Entity


If you have any further queries, please feel free to contact our partner Gilberto Arosemena Callan at

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