In recent years Portugal has adopted a set of fiscal measures with the aim of increasing the country’s competitiveness and attracting foreign investment, namely through the creation of special tax regimes applicable to individuals and a overhaul of the Corporate Income Tax (CIT).

Moreover, Portugal is the natural hub, linking not only with Europe – allowing access to the advantages of the several European regimes of which Portugal, as a member of the European Union, benefits from –, but also with its former colonies, namely, Brazil and the Portuguese Speaking African countries, this is, Angola, Guinea-Bissau, Cape Verde, Sao Tome and Principe and Mozambique – given that, based on the historical links that tie Portugal with these countries, there are a number of agreements that facilitate and favour the circulation of people and goods among them.