LEADER 00000cam a2200757 i 4500
001 on1129235849
003 OCoLC
005 20211008041809.0
006 m o d
007 cr cnu---unuuu
008 191202s2019 ne a ob 000 0 eng d
015 29589022|2bccb
019 1132223679|a1235846191
020 9789087225506|q(electronic book)
020 9087225504|q(electronic book)
020 |z9789087225490
020 |z9087225490
020 |z9087225504
020 |z9789087225513
020 |z9087225512
035 (OCoLC)1129235849|z(OCoLC)1132223679|z(OCoLC)1235846191
040 N$T|beng|erda|epn|cN$T|dN$T|dEBLCP|dYDX|dOCL|dVT2|dOCLCQ
|dOCLCO
043 e------|ad------
049 RIDW
050 4 K4475
082 04 343.0526|223
090 K4475
245 00 Special tax zones in the era of international tax
coordination /|ceditors, Antti Laukkanen, Pasquale Pistone,
Jan de Goede.
264 1 Amsterdam :|bIBFD,|c[2019]
264 4 |c©2019
300 1 online resource (XXII, 573 pages) :|billustrations
336 text|btxt|2rdacontent
337 computer|bc|2rdamedia
338 online resource|bcr|2rdacarrier
340 |gpolychrome|2rdacc
347 text file|2rdaft
504 Includes bibliographical references.
505 0 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
505 8 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
505 8 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
505 8 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
505 8 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
520 This book provides a comprehensive analysis of special tax
zones, addressing their issues from the perspectives of
comparative, international and European tax law.
588 0 Print version record.
590 eBooks on EBSCOhost|bEBSCO eBook Subscription Academic
Collection - North America
650 0 Taxation|xLaw and legislation|zEuropean Union countries.
|0https://id.loc.gov/authorities/subjects/sh2008112571
650 0 Taxation|xLaw and legislation|0https://id.loc.gov/
authorities/subjects/sh85132851|zDeveloping countries.
|0https://id.loc.gov/authorities/subjects/sh85037341-781
650 0 International business enterprises|xTaxation|xLaw and
legislation|0https://id.loc.gov/authorities/subjects/
sh85067382|zEuropean Union countries.|0https://id.loc.gov/
authorities/subjects/sh94003571-781
650 0 International business enterprises|xTaxation|xLaw and
legislation|0https://id.loc.gov/authorities/subjects/
sh85067382|zDeveloping countries.|0https://id.loc.gov/
authorities/subjects/sh85037341-781
650 7 Taxation|xLaw and legislation.|2fast|0https://
id.worldcat.org/fast/1143921
650 7 International business enterprises|xTaxation|xLaw and
legislation.|2fast|0https://id.worldcat.org/fast/976847
651 7 European Union countries.|2fast|0https://id.worldcat.org/
fast/1269470
651 7 Developing countries.|2fast|0https://id.worldcat.org/fast/
1242969
655 4 Electronic books.
700 1 Laukkanen, Antti.|0https://id.loc.gov/authorities/names/
no2008004346
700 1 Pistone, Pasquale.|0https://id.loc.gov/authorities/names/
n2001091366
700 1 Goede, Jan J. P. de.|0https://id.loc.gov/authorities/names
/no2002031137
710 2 International Bureau of Fiscal Documentation,|0https://
id.loc.gov/authorities/names/n50074574|epublisher.
776 08 |iPrint version:|tSpecial tax zones in the era of
international tax coordination.|dAmsterdam : IBFD, [2019]
|z9789087225490|w(OCoLC)1120939725
856 40 |uhttps://rider.idm.oclc.org/login?url=https://
search.ebscohost.com/login.aspx?direct=true&scope=site&
db=nlebk&AN=2265762|zOnline ebook via EBSCO. Access
restricted to current Rider University students, faculty,
and staff.
856 42 |3Instructions for reading/downloading the EBSCO version
of this ebook|uhttp://guides.rider.edu/ebooks/ebsco
901 MARCIVE 20231220
948 |d20211213|cEBSCO|tEBSCOebooksacademic NEW Oct-Nov 5018
|lridw
994 92|bRID
