Artigos

8 minutos The conflict between states in the twenty-first century is no longer confined to political influence or military superiority; it has quietly shifted to a less visible yet far more complex arena: taxation. In today’s global economy, taxes have evolved from a mere tool for financing public expenditure into a strategic instrument in the competition among states to attract multinational corporations. These corporations have become pivotal actors whose influence at times rivals that of entire national economies, giving rise to a new battle Continue lendo→

6 minutos By Julien Gourdon, Senior Economist, and Simon Azuélos, Africa analyst, at the Agence française de développement | Across Africa, Special Economic Zones (SEZs) have become a central feature of industrial policy. The pitch is compelling: areas within a nation’s borders, in which streamlined regulations, tax incentives, and dedicated infrastructure can help kick-start industrialization. In 1970 Mauritius became the first African country to establish a SEZ; as of 2023, more than 230 zones have been established in 43 African countries to attract investment, boost exports, Continue lendo→

9 minutos CS Piyush Goyal | Special Economic Zones SEZ Incentives. Introduction Considering the need to enhance foreign investment and promote exports from the country, the Government of India has introduced various types of special incentives and benefits to SEZ units which are as follows- Customs and Excise Income Tax Part-1 Income Tax incentives for SEZ units Part-2 Income Tax incentives for SEZ Developer Foreign Direct Investments Off-Shore Banking Units (OBUs) Banking / External Commercial Borrowings (ECBs) Service Tax Sales to DTA Exemptions in Continue lendo→