Special tax zones in the era of international tax coordination /:
This book provides a comprehensive analysis of special tax zones, addressing their issues from the perspectives of comparative, international and European tax law.
Saved in:
| Other Authors: | , , |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Amsterdam :
IBFD,
[2019]
|
| Subjects: | |
| Online Access: | DE-862 DE-863 |
| Summary: | This book provides a comprehensive analysis of special tax zones, addressing their issues from the perspectives of comparative, international and European tax law. |
| Physical Description: | 1 online resource (XXII, 573 pages) : illustrations |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 9789087225506 9087225504 |
Staff View
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| 245 | 0 | 0 | |a Special tax zones in the era of international tax coordination / |c editors, Antti Laukkanen, Pasquale Pistone, Jan de Goede. |
| 264 | 1 | |a Amsterdam : |b IBFD, |c [2019] | |
| 264 | 4 | |c ©2019 | |
| 300 | |a 1 online resource (XXII, 573 pages) : |b illustrations | ||
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| 505 | 0 | |a 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 | |a 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 | |a 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 | |a 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 | |a 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 | |a This book provides a comprehensive analysis of special tax zones, addressing their issues from the perspectives of comparative, international and European tax law. | ||
| 650 | 0 | |a Taxation |x Law and legislation |z European Union countries. | |
| 650 | 0 | |a Taxation |x Law and legislation |z Developing countries. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation |z European Union countries. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation |z Developing countries. | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Taxation |x Law and legislation |2 fast | |
| 651 | 7 | |a Developing countries |2 fast | |
| 651 | 7 | |a European Union countries |2 fast | |
| 700 | 1 | |a Laukkanen, Antti. |0 http://id.loc.gov/authorities/names/no2008004346 | |
| 700 | 1 | |a Pistone, Pasquale. |0 http://id.loc.gov/authorities/names/n2001091366 | |
| 700 | 1 | |a Goede, Jan J. P. de. |0 http://id.loc.gov/authorities/names/no2002031137 | |
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| 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 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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| dewey-full | 343.0526 |
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| discipline | Rechtswissenschaft |
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| publisher | IBFD, |
| record_format | marc |
| spelling | Special tax zones in the era of international tax coordination / editors, Antti Laukkanen, Pasquale Pistone, Jan de Goede. Amsterdam : IBFD, [2019] ©2019 1 online resource (XXII, 573 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references. Print version record. 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 This book provides a comprehensive analysis of special tax zones, addressing their issues from the perspectives of comparative, international and European tax law. 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 fast Taxation Law and legislation fast Developing countries fast European Union countries fast Laukkanen, Antti. http://id.loc.gov/authorities/names/no2008004346 Pistone, Pasquale. http://id.loc.gov/authorities/names/n2001091366 Goede, Jan J. P. de. http://id.loc.gov/authorities/names/no2002031137 International Bureau of Fiscal Documentation. pbl http://id.loc.gov/authorities/names/n50074574 has work: Special tax zones in the era of international tax coordination (Text) https://id.oclc.org/worldcat/entity/E39PCFCftGKdrhydgKdR4wcr4q https://id.oclc.org/worldcat/ontology/hasWork Print version: Special tax zones in the era of international tax coordination. Amsterdam : IBFD, [2019] 9789087225490 (OCoLC)1120939725 |
| spellingShingle | Special tax zones in the era of international tax coordination / 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 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 fast Taxation Law and legislation fast |
| title | Special tax zones in the era of international tax coordination / |
| title_auth | Special tax zones in the era of international tax coordination / |
| title_exact_search | Special tax zones in the era of international tax coordination / |
| title_full | Special tax zones in the era of international tax coordination / editors, Antti Laukkanen, Pasquale Pistone, Jan de Goede. |
| title_fullStr | Special tax zones in the era of international tax coordination / editors, Antti Laukkanen, Pasquale Pistone, Jan de Goede. |
| title_full_unstemmed | Special tax zones in the era of international tax coordination / editors, Antti Laukkanen, Pasquale Pistone, Jan de Goede. |
| title_short | Special tax zones in the era of international tax coordination / |
| title_sort | special tax zones in the era of international tax coordination |
| topic | 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 fast Taxation Law and legislation fast |
| topic_facet | 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 |
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