ariaslaw.com/en/press/pn-criminalizes-tax-evasion-behaviors
See also:
ariaslaw.com/es/prensa/pn-se-tipifica-conductas-de-defraudacion-fiscal
www.taxathand.com/article/11425/Panama/2019/Tax-fraud-criminalized
www.mef.gob.pa/2021/11/dgi-presenta-primera-denuncia-por-supuesta-evasion-fiscal/