Fiscal advantages and economic impacts of “tax free zones” on SME's

Docs en anglais | 12 pages | 28-11-2007 | Format : | Note : Non noté

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Résumé

Tax free zones or free economic zones represent an economic and juridical instrument which is not quite recent, but nevertheless has notably expanded in the last years.

The critical success factor of the latest generation of TFZ is identified in the fact that they include, in addition to tax facilitation, simplified administrative procedures, easier access to financing, programs for professional training and other accompanying policies for SMEs (...)

Contents:

I) Summary
II) Definition and evolution of TFZs
III) Tax Free Zones diffusion in the world
IV) The legislation of European Community on aids granted by Member States
V) Strengths and weaknesses of TFZs
VI) Tax havens and national laws: the Italian case
VII) Tax free zones in the world: differences and common objectives
VIII) Colon free zone in Panama: a successful tax free zone example
IX) Conclusions

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