In Panama there is a legislation that provides special incentives in all areas of the economy, in addition to politic and economic stability, in such a way that the country has become an ideal place to invest and/or live. Panama is a country that offers an appropriate legal, tax, financial and environmental framework to persons who desire to live and invest in its territory. Since we have a privileged geographical position in the center of the Americas; we have the Panama Canal; financial stability (with the American dollar as legal currency); the existence of the greatest International Banking Center in Central America; the Colon Free Zone (the greatest free zone in the Western Hemisphere and the second after Hong Kong); the peak in construction projects and tourism (buildings and hotels that combine housing, businesses, rest, beaches and sports) and the flexibility in the granting of visas for retired and pensioners (the Canadians have chosen Panama as their second best place to call home); all these facts have caused Panama to become a veritable international service center. In the last few years businesses of thousands of millions of dollars have been carried out in this country, such is an evident indicator of the trust that foreign investors place in the Republic of Panama. Furthermore, the Constitution of Panama stipulates that the foreigners that are within the national territory will receive the same treatment as nationals.