Special tax zones in the era of international tax coordination /

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This book provides a comprehensive analysis of special tax zones, addressing their issues from the perspectives of comparative, international and European tax law.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Laukkanen, Antti, Pistone, Pasquale, Goede, Jan J. P. de
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, [2019]
Temas:
Taxation > Law and legislation > European Union countries.
Taxation > Law and legislation > Developing countries.
International business enterprises > Taxation > Law and legislation > European Union countries.
International business enterprises > Taxation > Law and legislation > Developing countries.
International business enterprises > Taxation > Law and legislation
Taxation > Law and legislation
Developing countries
European Union countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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

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