| Description |
1 online resource (XXII, 573 pages) : illustrations |
| Bibliography |
Includes bibliographical references. |
| Contents |
Cover -- Title -- Copyright -- Part I: Setting the Scene -- Chapter 1: Introduction to Special Tax Zones -- 1.1. Preliminary matters -- 1.2. What is a special tax zone? -- 1.3. Structure of the book -- 1.3.1. Topical studies -- 1.3.2. Country survey -- 1.3.3. Conclusions and recommendations -- Part II: Topical Studies -- Chapter 2: The Concept of Special Tax Zones -- 2.1. Introduction -- 2.2. Analysis of the assumptions -- 2.2.1. Special systems -- 2.2.2. Free trade zones, customs warehousing and free ports -- 2.2.2.1. Free trade zones -- 2.2.2.2. Customs warehousing -- 2.2.2.3. Free ports |
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2.2.3. Free trade areas and customs unions -- 2.2.4. Improper FTZs -- 2.2.5. Tax havens -- 2.3. Conclusions -- Chapter 3: Types of Special Tax Zones -- 3.1. Introduction -- 3.2. Free trade zones -- 3.3. Customs bonded warehouses -- 3.4. Export processing zones -- 3.5. Free ports -- 3.6. Specialized zones -- 3.7. Single factories -- 3.8. Enterprise zones -- 3.9. Conclusions -- Chapter 4: Constitutional Framework of Tax Free Zones -- 4.1. Tax incentives, concept and modalities -- 4.1.1. Concept of incentives -- 4.1.2. Effects of taxes -- 4.2. Economic development and public finances |
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4.3. Constitutional framework of tax benefits -- 4.3.1. The principle of equality enshrined in constitutional texts -- 4.3.2. Tax incentives and the principles of equality and ability to pay -- 4.3.3. Justification for tax justice -- 4.3.4. Justification for "economic" constitution -- 4.3.5. Justification for social welfare and solidarity -- 4.4. Latin American theory -- 4.4.1. VII ILADT Conference (Caracas 1975) -- 4.4.2. XXI ILADT Conference (Genoa 2002) -- 4.5. Tax free zones and BEPS -- 4.5.1. The current problems of free zones: The incidence of BEPS Action 5 -- 4.5.2. BEPS Action 5 |
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4.5.3. Preferential tax regimes -- 4.5.3.1. Preferential tax regimes and BEPS Action 5 -- 4.5.3.2. Characterizing element in preferential tax regimes -- 4.5.3.3. Economic effects of preferential regimes -- 4.5.3.4. Substantial activity -- 4.5.3.4.1. Concept -- 4.5.3.4.2. Application of the nexus approach guide -- 4.6. Tax free zones in Uruguay and the BEPS standard -- 4.7. Conclusions -- Chapter 5: Tax Policy and Special Tax Zones -- 5.1. Object, methodology and scope -- 5.2. Tax incentives and the use of taxes for regulatory purposes -- 5.3. The specific policy goals pursued by special tax zones |
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5.4. Legal constraints -- 5.4.1. General aspects -- 5.4.1.1. National legal constraints -- 5.4.1.2. Supranational legal constraints -- 5.4.1.3. International legal constraints -- 5.5. Tax distortions, protection of competition and the policy of international tax coordination for special tax zones -- 5.6. Summary and conclusions -- Chapter 6: Special Tax Zones from a Tax Treaty Perspective -- 6.1. Introduction -- 6.2. General description of tax treaty application in STZs -- 6.2.1. Treatment in the investor's country of residence -- 6.2.2. Treatment in the STZ country |
| Summary |
This book provides a comprehensive analysis of special tax zones, addressing their issues from the perspectives of comparative, international and European tax law. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Taxation -- Law and legislation -- European Union countries.
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Taxation -- Law and legislation -- Developing countries.
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International business enterprises -- Taxation -- Law and legislation -- European Union countries.
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International business enterprises -- Taxation -- Law and legislation -- Developing countries.
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International business enterprises -- Taxation -- Law and legislation. |
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Taxation -- Law and legislation. |
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Developing countries. |
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European Union countries. |
| Genre/Form |
Electronic books.
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| Added Author |
Laukkanen, Antti.
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Pistone, Pasquale.
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Goede, Jan J. P. de.
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International Bureau of Fiscal Documentation. Publisher.
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| Other Form: |
Print version: Special tax zones in the era of international tax coordination. Amsterdam : IBFD, [2019] 9789087225490 (OCoLC)1120939725 |
| ISBN |
9789087225506 (electronic bk.) |
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9087225504 (electronic bk.) |
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9789087225490 |
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9087225490 |
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9087225504 |
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9789087225513 |
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9087225512 |
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