 Despite its uncertainties, Mozambique's economic growth and large gas-related projects offer interesting perspectives for Spanish companies to take advantage of business and investment opportunities in the country.The high technological profile of Spanish companies in the engineering, infrastructure or telecommunications sectors, key to the country's development, is a comparative advantage.Also of interest is the Spanish business penetration in Portugal, where many Spanish companies have subsidiaries and branches, which can benefit from tax exemptions derived from the agreement to avoid double taxation between Portugal and Mozambique.