| Author: | Sousa da Camara, F. de |
| Title: | Madeira free zone legislation amended. |
| Journal: | European Taxation
1994 : JAN, VOL. 34:1, p. 2-8 |
| Index terms: | PORTUGAL LEGISLATION HOLDING COMPANIES DIVIDENDS |
| Language: | eng |
| Abstract: | Madeira island is part of Portugal's territory for international purposes. It is a full member of the EC through Portugal and benefits from the application of Portugal's treaties. All Portuguese legislation is also applicable to Madeira and in particular its tax laws. This article describes the main features of the new scheme regarding the payment of inbound and/or out bound dividends as well as distributions within the territory of Portugal. It also explores some opportunities for clarifying and solving the problems involved. |
SCIMA