Portaria n.º 377-B/94, de 15 de Junho de 1994
Portaria n.° 377-B/94 de 15 de Junho O regime de tributação dos rendimentos de valores mobiliários representativos de dívida pública detidos por não residentes, regulamentado pelo Decreto-Lei n.° 88/94, de 2 de Abril, não é aplicável às entidades que forem residentes em países, territórios ou regiões cujo regime de tributação se mostre claramente mais favorável do que o correspondente à tributação daqueles em território português.
Assim: Manda o Governo, pelo Ministro das Finanças, nos termos do n.° 2 do artigo 3 .° do Decreto-Lei n.° 88/94, de 2 de Abril, o seguinte: 1.° Os países, territórios e regiões a que se refere o n.° 1 do artigo 3.° do Decreto-Lei n.° 88/94, de 2 de Abril, são os que a seguir se identificam: 1) Principado de Andorra; 2) Antilhas Holandesas; 3)Aruba; 4) Emirato do Estado do Barein; 5) Sultanato de Brunei; 6) República de Chipre; 7) Emiratos Árabes Unidos; 8)Gibraltar; 9)Hong-Kong; 10)Anguilla; 11) Antigua y Barbuda; 12)Bahamas; 13)Barbados; 14)Bermuda(s); 15) Ilhas Caimanes; 16) Ilhas Cook; 17) República Dominicana; 18)Granada; 19)Fiji; 20) Ilhas de Guernesey e de Jersey (Ilhas do Canal); 21)Jamaica; 22) República de Malta; 23) Ilhas Malvinas; 24) Ilha de Man; 25) Ilhas Marianas; 26)Maurício; 27)Montserrat; 28) República de Naurú; 29) Ilhas Salomão; 30) São Vicente e Granadinas; 31) Santa Luzia; 32)...
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