Special Tax Zones in Developing Countries and Global Tax Policy

Journal
International; OECD
Bulletin for International Taxation 2016 (Volume 70), No. 10
In his previous article, the author examined special tax zones (STZs), primarily from the perspectives of the OECD and the European Union. In this article, the author focuses on STZs in developing countries and the global tax context with foreign direct investments, tax practices and tax policies.