Artigos

A hora de decisão: ou tornamos as ZPEs competitivas, ou é melhor extingui-las em definitivo.

A hora de decisão: ou tornamos as ZPEs competitivas, ou é melhor extingui-las em definitivo.

11 minutos A HORA DE DECISÃO: OU TORNAMOS AS ZPES COMPETITIVAS, OU É MELHOR EXTINGUI-LAS EM DEFINITIVO Helson Braga, Ph.D., presidente da ABRAZPE The institutions a society develops or fails to develop… provide an important indicator of that society’s capacity for development” (Pranab Bardhan, University of California, Berkeley, USA). O programa das Zonas de Processamento de Exportação (ZPEs) sobrevive por três décadas (ele foi criado pelo presidente José Sarney em 1988) ao efeito conjunto de dois equívocos evidentes: de parte do setor industrial, temeroso Continue lendo

Les zones franches ont été créées en tant qu’outil de planification pour aider au développement économique zones franches: coûts et avantages

Les zones franches ont été créées en tant qu’outil de planification pour aider au développement économique zones franches: coûts et avantages

5 minutos Les zones franches économiques (ZFE) ont été instituées par la loi du 3 août 1992, modifiée par la loi du 31 janvier 1994. Les personnes physiques ou morales résidentes ou non résidentes sont libres de procéder aux investissements dans les ZFE et ce, dans les secteurs industriels, commercial et de services orientés totalement vers l’exportation. La liste des zones franches est fixée par décret. Actuellement, il existe deux zones franches dans le nord et le sud du pays ( Bizerte et Zarzis). Continue lendo

US tax reform and its likely impacts on HK-US trade and investment

US tax reform and its likely impacts on HK-US trade and investment

2 minutos On 22 December 2017, America’s President Trump signed into law the biggest overhaul of the US tax system in more than 30 years. Widely regarded as the President’s first major legislative triumph, the newly-enacted Tax Cuts and Jobs Act of 2017 will give about 80% of US households a tax cut over the next decade. Furthermore, most US corporations will enjoy a lower after-tax cost of capital thanks to the new law. However, it is being criticised for widening the US government’s fiscal deficit Continue lendo

Impacto de la reforma fiscal que reduce los impuestos corporativos en Estados Unidos en las zonas francas y zonas economicas especiales de America Latina

Impacto de la reforma fiscal que reduce los impuestos corporativos en Estados Unidos en las zonas francas y zonas economicas especiales de America Latina

1 minuto El pasado 22 de diciembre, el presidente de los Estados Unidos, Donald Trump, sancionó la ley denominada “Ley de Recortes Fiscales y Empleo” la cual representa a juicio de versados tributaristas la modificación más significativa que ha tenido el sistema fiscal de los Estados Unidos desde el presidente Reagan, hace ya 30 años. Esta muy ambiciosa reforma fiscal cambiará el eje de las inversiones de los principales socios comerciales de los Estados Unidos y tendrá un gran impacto directo sobre la propuesta Continue lendo

Free Trade Zones as part of the UK’s post Brexit international trade strategy

Free Trade Zones as part of the UK’s post Brexit international trade strategy

1 minuto Following Brexit the UK is likely to be disadvantaged in seeking inward investment into Europe by a reduction in its access to the Single Market. To address this disadvantage the government could consider using FTZs to attract foreign investors. The EU has permitted such zones to be set up for regional development purposes in a number of locations including Shannon and Katowice. Following withdrawal from the Single Market the UK would suffer at least a short term disruption to its trade patterns Continue lendo