The Development Aspects of Special Tax Zones

Type

Journal

Author

Laukkanen, A.

Country

European Union; International; OECD

Published Date

February 5, 2016

Issue

Bulletin for International Taxation 2016 (Volume 70), No. 3

DOI

https://doi.org/10.59403/2anmksg

Document

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This article compares special tax zones (STZs) from an economic and political perspective and examines the related tax issues. The approach is to outline a framework for the examination of STZs rather than present a detailed analysis of the taxation of individual STZs and jurisdictions.

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The Development Aspects of Special Tax Zones