Now is the time to review free zones
2 minutos As many as 136 countries agreed to the introduction of an OECD-sponsored reform in October 2021, introducing a global minimum corporate tax rate of 15%. The reform has yet to be ratified by local parliaments and effectively implemented, remaining a head-scratcher for many, particularly in developing countries. However, Irma Mosquera, professor of tax governance at Leiden University in the Netherlands, believes that “the time is now” for policymakers to reconsider the kind of fiscal incentives they offer investors through tools like free trade zones Continue lendo→