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Cursos e Seminários | 2nd International Tax Seminar on Special Tax Zones

11/04/2017 - 08:30The concept Special Tax Zones (STZ) applies to areas where tax regulations are more beneficial than in the generally applicable tax system of the surrounding jurisdiction or country. Special tax zones may be free trade zones (FTZ) within a given economic development zone, such as the FTZ within Madeira’s special regime, or the FTZs within the numerous economic development zones in China, they may also be called enterprise zones, free economic zones, free zones, tax-free zones, or similar. STZs provide various tax incentives such as no or low corporate income tax (CIT), value added tax (VAT) or excise tax, tax holidays, accelerated depreciation, and incentives for research and development, often for a limited period of time. Tax havens may belong to STZs, if the tax haven regime is one part of a larger jurisdiction or country, but not the whole jurisdiction itself, such as Monaco, Luxembourg or Cayman Islands. STZs commonly involve real business activities such as manufacturing, logistics, port, trade and business services companies with local employees, they focus on development of the area, and their rules and operations are transparent.
IBFD’s collaborative research project on STZs involves 11 universities and research institutions across 6 continents. The institutions involved include Erasmus University Rotterdam (The Netherlands), University of Łódź (Poland), University of Vigo (Spain), Ural State Law University (Russia), Koç University (Turkey), Fudan University (China), University of Cape Town (South Africa), University of Michigan Law School (The United States), IBDT (Brazil), University of the Republic (Uruguay) and ICDT (Colombia). In addition to the countries of these participants, the project scope includes STZs in Aruba, Canada, Curaçao, Honduras, Madagascar, Nigeria, Panama and the United Arab Emirates.
The first International Tax Seminar on Special Tax Zones was hosted by Vigo Free Trade Zone and the University of Vigo in April 2016. Erasmus University Rotterdam will kindly host the second seminar in April 2017. The first output of the project, an in-depth research paper on STZs, will be published in due course. The topical studies to be presented in Rotterdam will be developed into a second project publication.