The Resource Canary Islands special zone (ZEC) : best taxation in Europe?

Canary Islands special zone (ZEC) : best taxation in Europe?

Label
Canary Islands special zone (ZEC) : best taxation in Europe?
Title
Canary Islands special zone (ZEC) : best taxation in Europe?
Creator
Subject
Language
eng
Summary
The article describes the legal and economic background of the ZECs (acronym for Zona Especial Canaria). This low tax area of the Canary Islands is introduced in 1994 as a part of the Economic and Fiscal Regime of the Canary Islands (REF). The abbreviation ZEC is also used to name the companies established in that area (known as ZECs). The author considers the requirements for ZEC companies, and the changes which are introduced to meet the requirements of EU law
Citation source
In: The EC tax journal. - Oxford. - Vol. 14 (2013-14), p. p. 93-101
http://library.link/vocab/creatorName
Milla-Ibáñez, J.J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax-free zone
  • special tax zone
Label
Canary Islands special zone (ZEC) : best taxation in Europe?
Instantiates
Publication
Label
Canary Islands special zone (ZEC) : best taxation in Europe?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...