Panama
Material
The Panamanian Foundation
by Ocra Worldwide (Global corporate service provider)
http://documents.ocra.com/information%20for%20clients/panamanian%20foundation/The_Panama_Foundation.pdf
by Kaizencpa
https://www.kaizencpa.com/download/offshore/Panama%20Private%20Foundation%20Part%201%20-%20General%20Information%20about%20Panama%20Private%20Interest%20Foundations.pdf
https://www.kaizencpa.com/Panel/Knowledge/tlist/cid/13-97.html
Laws and Regulations
http://www.londontrust.net/wp-content/uploads/2017/03/LAW_No_25_-Private_Foundation_Law_of_Panama.pdf
http://documents.ocra.com/Information%20for%20Clients/Panamanian%20Foundation/Panama-regulations.pdfl
Corporation Law
https://jurdefinans.com/d/panama_corporation_law.pdf