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Advisor(s)
Abstract(s)
Na presente dissertação de Mestrado, propõe-se analisar o novo regime do Centro Internacional de Negócios da Madeira (CINM), instituído pela Lei n.º 64/2015, de 1 de julho. Pretende-se fazer um enquadramento relativo aos últimos anos do CINM, bem como apresentar o novo regime especial aplicável às entidades licenciadas nesta região. Tratar-se-á de recolher artigos e notícias que tratem esta temática, procurando expor e analisar as últimas ocorrências, uma vez que se trata de um tema atual. A Madeira, sendo uma Região Autónoma, apresenta algumas limitações. Este arquipélago, nos anos 70 do século XX, limitava-se ao setor de actividade do turismo. Foi necessário criar um instrumento que permitisse alavancar o investimento e a competitividade da região e surge a criação do CINM, como instrumento de modernização, que deixasse para
trás todas as limitações. Procurava a atração de capitais estrangeiros e a diversificação das atividades económicas. O CINM teve, ao longo dos anos, quatro regimes, sendo que o último começou a produzir efeitos, recentemente, a partir de 1 de janeiro de 2015. Importa saber que o CINM não se trata de nenhum paraíso fiscal, nem de nenhum offshore, uma vez que o regime sempre foi aprovado pela Comissão Europeia e não apresenta caraterísticas nem de um paraíso fiscal, uma vez que aposta na troca de informações, nem de nenhum offshore. As entidades sediadas no CINM estão sujeitas às mesmas obrigações e aos mesmos direitos em relação às restantes sociedades do território nacional.
In this Master’s degree dissertation, it will be analyzed the new regime of Madeira International Business Centre (MIBC) or Madeira Free Trade Zone (MFTZ), in force as 1 January 2015 and established by 64/2015 Law, of 1st July. It will be a framework over the last few years of MIBC and it will be presented the newest special regime, applicable to the MIBC companies. It will be collected articles and news about this topic, to analyze the latest news, since it is a current issue. Madeira, being an Autonomous Region, it has some limitations. This archipelago, in the 70’s of the Twentieth Century, it was limited to the tourism sector. It was necessary to create an instrument that would allow leverage the investment and competitiveness of the Region and there is the creation of the MIBC (or MFTZ), as modernization tool, to leave behind all limitations. MIBC sought to attract foreign capital and diversification of economic activities. Over the years, MIBC had four regimes and the last of which took efect recently, from 1 st January 2015. Important to know that MIBC is not about any Tax Haven or any offshore, since the regime has always been approved by the European ommision and has no features or a Tax Haven, as it bets on exchange of information, or a offshore. The MIBC’s companies are subject to the same obligations and the same rights in relation to other portuguese companies.
In this Master’s degree dissertation, it will be analyzed the new regime of Madeira International Business Centre (MIBC) or Madeira Free Trade Zone (MFTZ), in force as 1 January 2015 and established by 64/2015 Law, of 1st July. It will be a framework over the last few years of MIBC and it will be presented the newest special regime, applicable to the MIBC companies. It will be collected articles and news about this topic, to analyze the latest news, since it is a current issue. Madeira, being an Autonomous Region, it has some limitations. This archipelago, in the 70’s of the Twentieth Century, it was limited to the tourism sector. It was necessary to create an instrument that would allow leverage the investment and competitiveness of the Region and there is the creation of the MIBC (or MFTZ), as modernization tool, to leave behind all limitations. MIBC sought to attract foreign capital and diversification of economic activities. Over the years, MIBC had four regimes and the last of which took efect recently, from 1 st January 2015. Important to know that MIBC is not about any Tax Haven or any offshore, since the regime has always been approved by the European ommision and has no features or a Tax Haven, as it bets on exchange of information, or a offshore. The MIBC’s companies are subject to the same obligations and the same rights in relation to other portuguese companies.
Description
Mestrado em Fiscalidade
Keywords
Centro Internacional de Negócios da Madeira Zona franca da Madeira Novo regime Regime fiscal privilegiado Auxílios de estado Madeira International Business Centre Madeira free trade zone New regime Privileged tax regime State aid