Key implementation point
Madeira International Business Centre (MIBC) low-rate regime requires specific GloBE scope and QDMTT analysis.
Implementation detail
- 01 Portugal enacted via Law 56/2023, effective 1 January 2024.
- 02 Portuguese SIFIDE (R&D tax credit): reduces covered taxes and can bring ETR below 15%.
- 03 Madeira International Business Centre (MIBC): special tax regime may trigger QDMTT analysis.
- 04 AT (Autoridade Tributária e Aduaneira) issued implementation guidance.
Enacted legislation
Lei n.º 56/2023
Official sources & further reading
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