Panama, today a reference for international tourism, is taking the impulse to strengthen its offer aimed at thousands of tourists who come year after year in search of business, academic training, training, congresses, and who are magically seduced by other attractions offered by that territory heavenly. In the present article, it is tried to analyze the factors that influence the approach and development of other types of tourism different from the corporate one within the territory of Panama; With which the figure of the State stands out with its applied policies that allow a dynamic environment for this sector; In addition, it briefly describes the evolution of tourism with an emphasis on business within Panama over the years.