2024

menos de 1 minuto AbstractThis research aims to assess the performance and success factors of established EPZsin SAARC countries. The study period ranges between 2012 and 2022 based on anannual frequency balanced panel data of Bangladesh, India, Pakistan, and Sri Lanka,and the panel fixed-effect OLS analysis was used for hypothesis testing usingEViews. The results showed that the natural logarithm of external debt has apositively significant effect on export performance. Ease of doing business has apositively significant effect on export performance. Law and Order and Continue lendo→

1 minuto Introduction The Pillar Two global anti-base erosion (GloBE) rules were proposed as a tool to ensure thatlarge multinational enterprises (MNEs) pay a minimum level of tax in each jurisdiction wherethey operate (OECD, 2023). The rules require that MNE Groups with an annual consolidatedrevenue of more than EUR 750 million calculate their income, the taxes paid on that income,and determine the effective tax rate (ETR) incurred in each jurisdiction (OECD, 2023).Where the ETR amounts to less than the 15% minimum rate, the MNE Continue lendo→

1 minuto Abstract African countries are consistently trying to leverage industrialization to advance their economic development. Despite possessing favorable factors such as abundant natural resources, a surplus of low-cost labor, and an increasing number of established Special Economic Zones (SEZs), African countries are yet to fully maximize their potential and achieve sustainable and inclusive industrialization. This study explores the comparative advantages of African countries to determine the types of SEZs that can effectively accelerate industrialization. By leveraging the unique strengths and resources of each Continue lendo→