SEZs hit a critical tax juncture
3 minutos Por Bruno Casella Tax incentives, including those targeting corporate income tax, have traditionally been a key feature of the benefit package that special economic zones (SEZs) offer international investors. In its 2019 World Investment Report, Unctad estimated that 80% of SEZ laws provided fiscal incentives such as tax holidays for a defined period (often five to 10 years) or the application of a reduced tax rate. However, international tax standards are undergoing their most significant reform for 100 years. The last thing Continue lendo→