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Madeira's Internacional Business Center (2016)

Madeira’s free trade zone encompasses a special tax regime, which has been authorized by the European Commission as legal regional State Aid. It offers companies incorporated therein or companies that will be incorporated until December 2020, as well as to their shareholders, plentiful fiscal benefits, which may be enjoyed until December 2027. Insofar as certain economic substance requirements are met, these corporations may enjoy a 5% c...
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Concerning the Apple case

Taxation of multinational enterprises is at a cross-roads, following cases such as Apple, Starbucks or Fiat . The European Commission, though State Aid investigations, has been tackling what it perceives as undue tax benefits granted by advance tax rulings.
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Madeira's New Investment Tax Code

A special Investment Tax Code applicable to investments in Madeira (RAM) was enacted in June 2016. The law seeks to adapt the national Investment Tax Code to Madeira’s special needs. The tax benefits were included in Madeira’s Investment Tax Code with the aim of strengthening regional business and ensuring the recovery of good market dynamics. This is materialized by introducing incentives to investment and capitalization, and dir...
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Local Accommodation Establishments in Portugal: an attractive tax regime

In force since 2014, the Decree-Law n.º 128/2014 of the 29th of August frames the managing system of local accommodation establishments, which modifies the former regime, thus impacting the tax environment surrounding this activity.
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European court of justice ruling on cross-border net taxation of interest (case Brisal KBC)

The Court of Justice of the European Union decided in Brisal KBC that, according to the freedom to provide services, national legislation must grant non-residents the possibility of these deducting business expenses directly related to the activity in question, if this is granted to residents.
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