List of countries, territories and regions that provide a more favorable tax regime
Countries, territories and regions | |
---|---|
American Samoa | Liechtenstein |
Andorra (4)(5) | Maldive Islands |
Anguilha | Marshall Islands |
Antigua and Barbuda | Mauritius |
Aruba | Monaco |
Ascension Island | Monserrat |
Bahamas | Nauru |
Bahrain (5) | Netherlands Antilles |
Barbados (5) | Northern Mariana Islands |
Belize | Niue Island |
Bermuda (4) | Norfolk Island |
Bolivia | Pacific Islands (2) |
British Virgin Islands | Palau Islands |
Brunei | Panama (5) |
Cayman Islands (4) | Pitcairn Island |
Channel Islands (1) (4) | Porto Rico |
Christmas Island | Qatar (5) |
Cocos (Keeling) | Queshm Island |
Cook Islands | Saint Helena |
Costa Rica | Saint Kitts and Nevis |
Djibouti | Saint Lucia (4) |
Dominica | Saint Pierre and Miquelon |
Falkland Islands or Malvinas | Samoa |
Fiji Islands | San Marino (5) |
French Polynesia | Seychelles |
Gambia | Solomon Islands |
Gibraltar (4) | St Vicente and the Grenadines |
Grenada | Sultanate of Oman (5) |
Guam | Svalbard (3) |
Guyana | Swaziland |
Honduras | Tokelau |
Hong Kong (5) | Trinidad and Tobago |
Isle of Man (4) | Tristan da cunha |
Jamaica | Turks and Caicos Islands |
Jordan | Tuvalu |
Kingdom of Tonga | United Arab Emirates (5) |
Kiribati |
United States Virgin Islands |
Kuwait (5) | Vanuatu |
Labuan | Yemen Arab Republic |
Lebanon | Uruguay (5) |
Liberia |
(1) Includes Alderney, Guernsey (4), Jersey (4), Great Stark, Herm, Little Sark, Brechou, Jethou e Lihou.
(2) Remaining Pacific Islands not included in this list.
(3) Spitsbergen Archipelago and Bjornoya Island.
(4) The Portuguese Authorities have signed several Agreements on Exchange of Information for tax purposes that may allow the removal from the Portuguese list of tax havens of the following jurisdictions: Andorra, Antigua and Barbuda, Belize, Bermuda, British Virgin Islands, Cayman Islands, Dominica, Gibraltar, Guernsey, Liberia, - Saint Lucia, St. Kitts and Nevis, Turks and Caicos.
(5) Jurisdictions with which the Portuguese Authorities have signed a Double Taxation Treaty (DTT).