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Madeira
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Binding the company to third parties
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Loss of half the capital
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IBC Tax system
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Tax Information Exchange Agreements
Elimination of double economic taxation
Tax calendar
Obligations and responsibilities
Accounting requirements
Deduction of tax losses
Special advance tax payment
Auditing
Correct form for invoices
Compulsory requirement to use bank accounts
Obligations in the cessation of business activity
Rules regarding certification as a non-resident
Substance requirements in Madeira
Companies with no business activity
Annual operating fees payable
Anti-evasion legislation and autonomous taxation
Transfer pricing
Tax havens
IVA
Inability to benefit from capital gains exemption
Inability reinvest capital gains
Payment unduly justified
Undercapitalization /Thin capitalization rules
CFC rules
Derogation of banking secrecy
Confidential or non-documented expenses
Entertainment Expenses
European directives
Parent-subsidiary directive
Merger directive
Interest and royalties directive
Reinvestment of capital gains
Personal Income Tax - IRS
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holdings
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Angola
Brazil
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Tax and accounting information
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Anti-evasion legislation and autonomous taxation
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Confidential or non-documented expenses
Confidential or non-documented expenses
Separate taxation of private or undocumented expenses, made by companies in Madeira are taxed at 50%.
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Tax and accounting information
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Anti-evasion legislation and autonomous taxation
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Confidential or non-documented expenses
