Artigos

Sinais de alerta, por Isaac Albagli

Sinais de alerta, por Isaac Albagli

O programa das Zonas de Processamento de Exportação se arrasta desde o governo Sarney, e sua inviabilização se deve, em grande parte, a uma legislação pouco atraente para os empreendedores.

Artigo: Indústria e exportação

Artigo: Indústria e exportação

5 minutos Por Adilson Luiz Gonçalves* Na China, as vantagens oferecidas para as grandes corporações se instalarem em suas Zonas Econômicas Especiais (ZEEs) rapidamente reverteram em seu favor, com vantagens econômicas e sociais também favorecendo o consumo interno. A Índia vem seguindo o mesmo caminho bem-sucedido, o que não ocorre com os outros três países que compõem o BRICS: Brasil, Rússia e África do Sul.  Segundo a Confederação Nacional das Indústrias (CNI), em 2022 a participação da indústria de transformação nas exportações mundiais desses países Continue lendo

Evaluation and Revival of Special Economic Zones in India

Evaluation and Revival of Special Economic Zones in India

7 minutos On introduction of Special Economic Zones (SEZs) in India, it was feared that these SEZs may become Special Eviction Zones or Special Exploitation Zones. It was due to concerns regarding acquisition of land for SEZs and resultant displacement of people, and concerns regarding exploitation of labour in units set up in SEZs due to interpretation of the word – ‘foreign territory’ while describing SEZ. Special Economic Zone (SEZ) is considered a specially delineated duty-free enclave, deemed to be foreign territory for the Continue lendo

Exploring The Influencing Factors: Proposing A Framework For Export Processing Zones Across South Asia

Exploring The Influencing Factors: Proposing A Framework For Export Processing Zones Across South Asia

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

The Global Minimum Tax and Special Economic Zones

The Global Minimum Tax and Special Economic Zones

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