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The Resource Special tax zones in the era of international tax coordination

Special tax zones in the era of international tax coordination

Label
Special tax zones in the era of international tax coordination
Title
Special tax zones in the era of international tax coordination
Contributor
Subject
Language
eng
Summary
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
Geographic coverage
  • International
  • Europe
  • North America
  • South America
  • Africa
  • Asia
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Laukkanen, A
  • Pistone, P
  • Goede, J.J.P. de
http://library.link/vocab/subjectName
  • WTO
  • special tax zone
  • harmonization of tax
  • tax policy
  • tax treaty
  • free trade
  • VAT
  • BEPS Project (OECD)
Label
Special tax zones in the era of international tax coordination
Instantiates
Publication
Contents
  • Chapter 1: Introduction to special tax zones
  • Laukkanen, A.
  • ; p. 3-10
  • Chapter 2: The concept of special tax zones
  • Pita Grandal, A.M.
  • ; p. 13-25
  • ; p. 27-49
  • Chapter 3: Types of special tax zones
  • Moreira, G. de Castro (Jr.)
  • Almeida, F. Ferreira de
  • Sitrângulo, R. Zequi
  • Braga, G. Froner Cavalcante
  • Maia, L.H. Horta
  • Barreto, G. Gurjão
  • Pereira, C.C. dos Santos
  • Chapter 4: Constitutional framework of tax free zones
  • Mazz, A.
  • ; p. 51-70
  • Chapter 5: Tax policy and special tax zones
  • Pistone, P.
  • ; p. 71-98
  • Chapter 6: Special tax zones from a tax treaty perspective
  • Goede, J.J.P. de
  • ; p. 99-125
  • Chapter 7: Special tax zones and the World Trade Organization
  • Avi-Yonah, R.S.
  • Vallespinos, M.
  • ; p. 127-156
  • Chapter 8: Are the special tax zone policies effective? Evidence from China's economic and technological development zones
  • Du, L.
  • ; p. 157-188
  • Chapter 9: Tax effectiveness and efficiency : entities in special tax zones
  • Laukkanen, A.
  • ; p. 189-213
  • Chapter 10: Free ports for art : special tax zones as cultural policy incentives?
  • Hemels, S.J.C.
  • ; p. 215-224
  • Chapter 11: Implications of value added tax and free trade zones
  • Barbosa Mariño, J.D.
  • Visbal Otero, M.L.
  • ; p. 225-244
  • Chapter 12: The possibility of BEPS through SEZs : a critique of the South African and Kenyan SEZ regimes based on BEPS Action 5
  • Masuku-Chimbombi, A.R.
  • ; p. 245-288
  • Chapter 13: Special tax zones in selected main jurisdictions
  • Laukkanen, A.
  • (ed.); p. 291-557
  • Chapter 14: Main findings on special tax zones
  • Goede, J.J.P. de
  • Pistone, P.
  • ; p. 561-573
Extent
xxii, 573 p.
Isbn
9789087225490
Isbn Type
(print)
Label
Special tax zones in the era of international tax coordination
Publication
Contents
  • Chapter 1: Introduction to special tax zones
  • Laukkanen, A.
  • ; p. 3-10
  • Chapter 2: The concept of special tax zones
  • Pita Grandal, A.M.
  • ; p. 13-25
  • ; p. 27-49
  • Chapter 3: Types of special tax zones
  • Moreira, G. de Castro (Jr.)
  • Almeida, F. Ferreira de
  • Sitrângulo, R. Zequi
  • Braga, G. Froner Cavalcante
  • Maia, L.H. Horta
  • Barreto, G. Gurjão
  • Pereira, C.C. dos Santos
  • Chapter 4: Constitutional framework of tax free zones
  • Mazz, A.
  • ; p. 51-70
  • Chapter 5: Tax policy and special tax zones
  • Pistone, P.
  • ; p. 71-98
  • Chapter 6: Special tax zones from a tax treaty perspective
  • Goede, J.J.P. de
  • ; p. 99-125
  • Chapter 7: Special tax zones and the World Trade Organization
  • Avi-Yonah, R.S.
  • Vallespinos, M.
  • ; p. 127-156
  • Chapter 8: Are the special tax zone policies effective? Evidence from China's economic and technological development zones
  • Du, L.
  • ; p. 157-188
  • Chapter 9: Tax effectiveness and efficiency : entities in special tax zones
  • Laukkanen, A.
  • ; p. 189-213
  • Chapter 10: Free ports for art : special tax zones as cultural policy incentives?
  • Hemels, S.J.C.
  • ; p. 215-224
  • Chapter 11: Implications of value added tax and free trade zones
  • Barbosa Mariño, J.D.
  • Visbal Otero, M.L.
  • ; p. 225-244
  • Chapter 12: The possibility of BEPS through SEZs : a critique of the South African and Kenyan SEZ regimes based on BEPS Action 5
  • Masuku-Chimbombi, A.R.
  • ; p. 245-288
  • Chapter 13: Special tax zones in selected main jurisdictions
  • Laukkanen, A.
  • (ed.); p. 291-557
  • Chapter 14: Main findings on special tax zones
  • Goede, J.J.P. de
  • Pistone, P.
  • ; p. 561-573
Extent
xxii, 573 p.
Isbn
9789087225490
Isbn Type
(print)

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