Panama
Gold-standard territorial system: only income from activity occurring within Panama is taxed (0-25%). A resident physically working from Panama generates Panama-source service income that is in principle taxable, so 0% is not automatic. The remote-work sourcing point is contested - verify locally.
Self-employment / independent-contractor income - business/service income, NOT capital gains. Panama is strictly territorial; taxation depends on WHERE the activity occurs.
If Panama-source: progressive 0-25% (0% up to USD 11,000; 15% on 11,000-50,000; 25% above 50,000). If genuinely foreign-source: 0%.
CSS social-security applies to Panama-source professional income; not levied on exempt foreign-source income.
Territorial: only income from activity carried out within Panama is taxable. Services physically performed from inside Panama are generally Panama-source and taxable, even if the firm is abroad.
No specific crypto income regime; if Panama-source, USDC is valued in USD (Panama uses USD) at receipt and taxed as ordinary income.