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Authors
Advisor(s)
Abstract(s)
Criada no início dos anos 80, a Zona Franca da Madeira (ZFM) ou Centro Internacional de Negócios da Madeira (CINM) tem vindo a assumir protagonismo a nível económico, fiscal e político. Contudo, o debate em volta do facto de a ZFM ser ou não considerada um offshore é uma questão essencial. Este trabalho visa, não só apresentar algumas conclusões sobre esse ponto-chave, mas também medir o impacto económico e fiscal na Região Autónoma da Madeira.
Created in the early '80s, the International Free Trade Zone of Madeira (IFTZ), also known as The International Business Centre of Madeira (IBC), has been assuming a substancial economic, fiscal and political role. However, the debate around the fact that the IFTZ is or is not considered an offshore is an important issue. The purpose of this work is, not only, bring forward some conclusions about this key point, but also measure the economic and tax impact in the Autonomous Region of Madeira.
Created in the early '80s, the International Free Trade Zone of Madeira (IFTZ), also known as The International Business Centre of Madeira (IBC), has been assuming a substancial economic, fiscal and political role. However, the debate around the fact that the IFTZ is or is not considered an offshore is an important issue. The purpose of this work is, not only, bring forward some conclusions about this key point, but also measure the economic and tax impact in the Autonomous Region of Madeira.
Description
Mestrado em Ciências Empresariais
Keywords
Centro Internacional de Negócios da Madeira (CINM) Zona Franca da Madeira (ZFM) offshores paraísos fiscais The International Business Centre of Madeira (IBC), International Free Trade Zone of Madeira (IFTZ offshores tax heaven
Pedagogical Context
Citation
Dinis , Edmundo Pedro Fernandes. 2011. "O Centro Internacional de Negócios da Madeira : Comparação do seu Regime com o dos Paraísos Fiscais". Dissertação de Mestrado. Universidade Técnica de Lisboa. Instituto Superior de Economia e Gestão.
Publisher
Instituto Superior de Economia e Gestão