We had several rooms in old dark paneling and painted them all white. They came out beautiful. We used all latex, primer and paint. The best tip; is to really prep the paneling, wash and sand before applying the primer.

I would use BIN. A latex primer might be okay, but BIN would stick the best. The problem with some panelling is that sanding it doesn't do much to dull the surface...it still remains shiny. Nothing sticks better to a slick surface like BIN.

Warning, this is not painting advice:

Is this a home office or commercial, big or small room? Recently I noticed some dark paneling that had been done-over by stretching some deeply-textured light fabric over it from floor to ceiling. It was done in very wide strips leaving similarly-width panel in between. I thought it looked pretty nice. It is a big room and I don't know how well it might scale to a small space.

I've helped with remodeling houses and what was done for dark stained wood was the following: Clean the wood with Tri-Sodium phosphate (TSP) to remove dirt, grease, and oils. It's available at places like Home Depot and sells for under 3 dollars. Just mix with water, rinse with water and let the wood dry, Lightly sand the wood and then wipe with a damp cloth. Then, apply the primer.