Artigos – ABRAZPE

OECD Tax Policy Reviews: Peru 2026

2 minutos OECD Tax Policy Reviews provide independent, comprehensive and comparative assessments of OECD Member and non-Member countries’ tax systems. By benchmarking countries’ tax systems and identifying tailored tax policy reform options, the main objective of the reviews is to enhance tax policy design and to support the adoption and implementation of tax reforms. This report was funded by the Swiss State Secretariat for Economic Affairs (SECO).The report provides an assessment of Peru’s current tax system as well as tax policy reform recommendations. It Continue lendo→

Zones as industrial policy: Lessons for U.S. policymakers from experiments in East Asia

2 minutos In recent years, U.S. policymakers have forged an emerging new consensus around the economic, social, and security perils of offshored manufacturing capacity – and a renewed commitment to policy-driven reindustrialization. While these interests are motivated by different policy objectives, both Republican- and Democratic-controlled Congresses and administrations have deployed industrial policy to promote domestic production in strategic sectors. These measures include a mix of broad-based trade measures (e.g., tariffs), sector-specific incentives (e.g., semiconductor or battery manufacturing grants and tax credits), and place-based regional Continue lendo→

Special Economic Zones and How to Tax Them

menos de 1 minuto Special economic zones (SEZs) are widely used to attract investment, promote exports, and support industrialization, yet their performance is uneven and often uncertain. This How To Note reviews global experience with SEZs—their rapid expansion, diverse design, and mixed economic impact—and highlights that many operate as enclaves with limited spillovers and high fiscal costs. While generous tax incentives are common, evidence suggests they are rarely decisive drivers of investment and can lead to significant revenue losses, distortions, and opportunities for profit Continue lendo→

O Maranhão não pode ser interrompido

5 minutos José Reinaldo | O Maranhão já está percorrendo a rota do desenvolvimento e não pode ter seu crescimento interrompido. Sempre defendi que a descontinuidade das ações e dos projetos, por razões meramente político-partidárias, é um dos maiores entraves para os avanços. Faltando menos de duas semanas para as eleições, estamos diante de um novo ciclo econômico. É preciso considerar que o PIB do estado, no primeiro trimestre deste ano, subiu 5,3% em comparação com o mesmo período do ano anterior. O índice Continue lendo→

ZPE ou REDATA? O Brasil agora tem duas rotas para atrair Data Centers mas elas não são a mesma coisa

8 minutos Julio Cesar Ribeiro de Lima Gonçalves | Nos últimos meses, o Brasil criou uma situação inédita para o setor de Data Centers. De um lado, as Zonas de Processamento de Exportação (ZPEs), originalmente associadas à indústria exportadora, passaram a receber projetos destinados à exportação de serviços digitais e capacidade computacional. Do outro, em 15 de setembro de 2026, foi sancionada a Lei nº 15.504, criando o Regime Especial de Tributação para Serviços de Datacenter (REDATA), especificamente voltado à instalação, modernização e expansão Continue lendo→