Portugal (Madeira)
Jurisdiction Editor: Francisco Costa
International Business Centres - Decree Law No: 500/80 Tax and Financial Incentive Law (as amended) - Decree Law No: 165/86 Formation, Operation and Registration of Companies - Decree Law No: 234/88 (as amended) Formation, Operation and Regulation of Companies - Decree Law No: 212/94 Financial Institutions within IBC - Decree Law No: 10/94 (current as at August, 2004) International Free Trade Zone - Regulatory Decree No: 53/82 Presidency of the Regional Government - Order No: 222/99 (as amended, 2006) Regulation of International Services and Industrial Free Trade Zone - Regulatory Decree No: 21/87/M (current as at August, 2004) Offshore Trusts - Decree Law No: 352-A/88 Registration of Trusts - Decree Law No: 149/94 Tax Incentives Statute - Arts.33, 33a and 34 (as amended, 2008)
Tax Treaties
Algeria (in French) Algeria - Protocol (in French) Austria Belgium Belgium - Final Protocol Brazil Brazil - Protocol Bulgaria Bulgaria-Final Protocol Canada Canada - Final Protocol Cape Verde Cape Verde - Protocol Chile Chile - Protocol China, People's Republic of China, People's Republic of - Final Protocol Cuba Cuba - Protocol Czech Republic Czechoslovakia Denmark Denmark - Final Protocol Estonia Estonia - Final Protocol Finland France France - Final Protocol Germany Germany - Final Protocol Greece Greece - Final Protocol Hungary Iceland Iceland - Final Protocol India India - Final Protocol Indonesia Indonesia - Protocol Ireland (as amended by Protocol of 11 November 2005) Ireland - Final Protocol (as amended by Protocol of 11 November 2005) Israel Israel - Protocol Italy Italy - Final Protocol Korea	Latvia Latvia - Final Protocol Lithuania Lithuania - Final Protocol Luxembourg Luxembourg - Protocol Macau Macau - Protocol Malta Malta - Final Protocol Mexico Mexico - Final Protocol Morocco Mozambique Mozambique - 2008 Protocol - to follow Netherlands Netherlands - Final Protocol Norway Pakistan Pakistan - Protocol Poland Romania Romania - Final Protocol Russia Russia - Final Protocol Singapore Singapore - Protocol Slovakia Slovenia Slovenia - Final Protocol South Africa South Africa - Protocol Spain Spain - Protocol Sweden Sweden - Final Protocol Switzerland Tunisia Turkey Turkey - Protocol Ukraine Ukraine - Final Protocol United Kingdom United States United States - Final Protocol Venezuela Venezuela - Final Protocol
Tax Treaties – Pending
Moldova Moldova - Protocol
Tax Information Exchange Agreements – Pending
Andorra – to follow Bermuda – to follow British Virgin Islands – to follow Cayman Islands – to follow Gibraltar Guernsey – to follow Isle of Man – to follow Jersey – to follow
Tax Information Exchange Agreements – Under negotiation
Antigua & Barbuda – to follow Aruba – to follow Hong Kong – to follow Liechtenstein – to follow Netherlands Antilles – to follow Turks & Caicos Islands – to follow
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