Tax incentives for the creative industries, an STZ perspective: Free ports presentation during the second International Tax Seminar on Special Tax Zones,

Description

The 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. STZ 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 but not limited to no or low corporate income tax (CIT) rates, value added tax (VAT) rates or exemptions or low excise tax rates or suspensions, tax holidays, accelerated depreciation, and incentives for research and development, often for a delimited period of time. IBFD’s collaborative research project on STZs involves 11 universities and research institutions across 6 continents. The first International Tax Seminar on Special Tax Zones was hosted by Vigo’s Free Trade Zone and the University of Vigo in April 2016. ESL/IBFD hosted the second seminar on 11 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.

Period	11 Apr 2017
Event title	Second International Tax Seminar on Special Tax Zones
Event type	Other
Location	Erasmus University RotterdamShow on map