Special Tax Zones in the European Union: Implementing Models under State Aid Rules

There is a significant interplay between Special Tax Zones and the variables of EU law. This article aims to identify the implementing models regarding Special Tax Zones in light of State aid rules and provides an analysis of various EU law sources, as well as the experience of Member States. Considering the strict limits set by State aid rules, however, Member States face numerous difficulties in introducing territorial tax measures in their disadvantaged regions.