Simboliza a reforma do imposto mínimo mundial o fim do regime da zona franca da Madeira?

Abstract

Aiming to combat practices of base erosion and profit shifting to zero or low tax jurisdictions, Pillar II establishes that multinationals within its scope shall be taxed under an effective tax rate of at least 15% in all jurisdictions where they operate.By leading to global convergence of corporate income taxation,
a number of important advantages may be associated to Pillar II in general and to the GloBE rules in particular. Such advantages, however, do not alleviate concerns that may be targeted to preferential tax regimes under which corporate income taxation does not reach such minimum threshold. It becomes indeed necessary to reflect on the viability of the Madeira Free Trade Zone regime and, in this regard, determine whether the maintenance of its attractiveness implies, or not, the reform of the tax benefits granted therein.

Date of Award	29 Jan 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Bruno Farinha Aniceto da Silva (Supervisor)