Tax Information Exchange Agreements
Portugal currently has Tax Information Exchange Agreements with the following 15 countries/territories:
| Andorra | Antigua and Barbuda | Belize |
| Bermuda | British Virgin Islands | Cayman Islands |
| Dominica | Gibraltar | Guernsey |
| Isle of Man | Jersey | Liberia |
| Santa Lucia | St. Kitts e Nevis | Turks and Caicos |
The aforementioned agreements are legal instruments that will enable the Portuguese authorities to request details relevant to the combat against fraud and tax evasion from the competent authorities of each country/territory, including information about financial transactions and the ownership of companies, foundations, trusts, or other kinds of operation created in said countries/territories.
The agreements are equally relevant with regard to obtaining exemption from personal or corporate capital gains tax, applicable to companies within the Madeira International Business Centre, on the sale of shares and other securities, since this is only applicable to entities domiciled outside Portugal, in a country, territory or region where a Double Taxation Agreement or a Tax Information Exchange Agreement is in force.
