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Transparency and fiscal planning: obligations on the intermediaries and next steps

Following the work carried out by the G20 / OECD under the Base Erosion and Profit Shifting (BEPS) project, namely Action 12 on mandatory reporting rules, and the implementation of the Common Reporting Standard ("CRS"), the OECD published a Mandatory Disclosure Rules Model for Schemes that Avoid CRS and Opaque Offshore Structures. Within a broader framework, at recent ECOFIN meeting, the European Union approved the extension of...
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Golden Visa in Portugal

The Golden Visa regime, in force since 2012, enables third country (non-EU) nationals that intend to conduct investment activities in Portugal to obtain a temporary residence permit. The beneficiaries of Golden Visa are entitled to live and work in Portugal, further benefiting from a visa exemption for travelling within the Schengen Area. They can also request family reunification, apply for permanent residence and, eventually, apply for ...
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Madeira’s International Business Center

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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The “Non-Habitual Residents” Tax Regime (NHR)

The “non-habitual residents” tax regime is ruled by the IRS Code. It was introduced by the Decree-Law n.º 249/2009, of September 23rd, and completed by the Decree n.º 12/2010, of January 7th, in order to attract to Portugal highly skilled professionals, high net worth individuals and foreign pensioners. In fact, the tax regime of “non-habitual residents” was created with the intention of attracting to our country professionals of high adde...
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Platform of Investiment PT

In recent years Portugal has adopted a set of fiscal measures with the aim of increasing the country’s competitiveness and attracting foreign investment, namely through the creation of special tax regimes applicable to individuals and a overhaul of the Corporate Income Tax (CIT). Moreover, Portugal is the natural hub, linking not only with Europe – allowing access to the advantages of the several European regimes of which Portugal, as a m...
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