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| Author: | Juan y Ledesma, A. de |
| Title: | Canary Islands and Madeira free zone regimes: Some issues and prospects |
| Journal: | European Taxation
1997 : MAY, VOL. 37:5, p. 173-180 |
| Index terms: | SPAIN PORTUGAL FREE PORTS LEGISLATION TAX ALLOWANCES COMPANIES |
| Language: | eng |
| Abstract: | The Canary Islands and Madeira are situated adjacent to the north-west coast of Africa in the Atlantic Ocean. Geographically they are in a strategic place to establish stepping-stone companies to do business with Europe and other areas. In addition, both groups of islands have set up legal regimes which make them attractive from a tax point of view. The article presents legal framework, geographical scope, formalities, qualifying activities, taxation, the free zones and the European Union (or EU) as to doing business and/or establishing to the islands in question. |
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