Processing...
Continue shopping Go to cart
return to product list

Special Tax Zones in the Era of International Tax Coordination

This book provides a comprehensive analysis of special tax zones, addressing their issues from the perspectives of comparative, international and European tax law.
tab_0
Title:

Special Tax Zones in the Era of International Tax Coordination

Editor(s):
Pasquale Pistone, Jan de Goede, Antti Laukkanen
Date of publication:
ISBN:

978-90-8722- 549-0

Type of publication:

Print book

Number of pages:

± 600

Terms:

Shipping fees apply. View shipping information

Price:
EUR 115 / USD 135 (VAT excl.)
Order Print
tab_offer
  • Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books (valid student card required).

To obtain bulk or student discounts, contact Customer Support.

Special Tax Zones in the Era of International Tax Coordination
Why this book?
This book contains a comprehensive analysis of special tax zones, addressing their issues from the perspectives of comparative, international and European tax law. It is the result of the work of an IBFD research group, involving academics and practitioners from around the world and covering 15 countries from Europe, North and South America, Africa and Asia.

 

Special tax zones may present significantly different features, but all share the element of allowing a preferential tax treatment for pursuing genuine regulatory goals. Based on such narrow understanding of special tax zones, the book argues for their clear separation from BEPS-related practices and supports the view that international tax law should limit external interference in tax policies of the countries promoting special tax zones.

 

After an introduction, which defines the scope of the study and its methodology, the book contains topical studies and country surveys. The final section of the book includes the conclusions and recommendations of the research group.
Contributors: Reuven Avi-Yonah, Juan David Barbosa Marino, Gilberto de Castro Moreira Jr, Ame Chimbombi, Maria Cruz Barreiro Carril, Catherine Cullen, Li Du, Ilona van den Eijnde, Flora Ferreira de Almeida, Guilherme Froner Cavalcante Braga, Jan de Goede, Gileno Gurjao Barreto, Lais Helena, Sigrid Hemels, Ziemowit Kukulski, Antti Laukkanen, Julian Lopez Ramirez, Horta Maia, Addy Mazz, Aneta Nowak-Piechota, Pasquale Pistone, Ana Maria Pita Grandal, Illja Rackov, Jennifer Roeleveld, Graeme Saggers, Caio Cezar dos Santos Pereira, Martijn Schippers, Martin Vallespinos, Danil Vinnitskiy, Michelle Lucia Visbal Otero, Craig West, Walter de Wit, Billur Yalti, Ricardo Zequi Sitrangulo.
Since we value your opinion, we invite you to share your thoughts about this IBFD book with other clients.
 
return to product list