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.
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.
Special Tax Zones in the Era of International Tax Coordination
DOI: https://doi.org/10.59403/jk5kfv
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Chapter 1: Introduction to Special Tax Zones
DOI: https://doi.org/10.59403/jk5kfv001
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Chapter 2: The Concept of Special Tax Zones
DOI: https://doi.org/10.59403/jk5kfv002
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Chapter 3: Types of Special Tax Zones
DOI: https://doi.org/10.59403/jk5kfv003
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Chapter 4: Constitutional Framework of Tax Free Zones
DOI: https://doi.org/10.59403/jk5kfv004
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Chapter 5: Tax Policy and Special Tax Zones
DOI: https://doi.org/10.59403/jk5kfv005
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Chapter 6: Special Tax Zones from a Tax Treaty Perspective
DOI: https://doi.org/10.59403/jk5kfv006
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Chapter 7: Special Tax Zones and the World Trade Organization
DOI: https://doi.org/10.59403/jk5kfv007
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Chapter 8: Are the Special Tax Zone Policies Effective? Evidence from China’s Economic and Technological Development Zones
DOI: https://doi.org/10.59403/jk5kfv008
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Chapter 9: Tax Effectiveness and Efficiency: Entities in Special Tax Zones
DOI: https://doi.org/10.59403/jk5kfv009
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Chapter 10: Free Ports for Art: Special Tax Zones as Cultural Policy Incentives?
DOI: https://doi.org/10.59403/jk5kfv010
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Chapter 11: Implications of Value Added Tax and Free Trade Zones
DOI: https://doi.org/10.59403/jk5kfv011
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Chapter 12: The Possibility of BEPS through SEZs: A Critique of the South African and Kenyan SEZ Regimes Based on BEPS Action 5
DOI: https://doi.org/10.59403/jk5kfv012
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Chapter 13: Special Tax Zones in Selected Main Jurisdictions
DOI: https://doi.org/10.59403/jk5kfv013
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Chapter 14: Main Findings on Special Tax Zones
DOI: https://doi.org/10.59403/jk5kfv014
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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, Sigrid Hemels, Lais Helena Horta Maia, Ziemowit Kukulski, Antti Laukkanen, Julian Lopez Ramirez, 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.
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