Artigos

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→

8 minutos Marcela Adari Camargo | A reforma tributária do consumo representa uma mudança estrutural da tributação indireta no Brasil, alicerçada na promessa de maior neutralidade, transparência e simplicidade. Com a substituição do modelo fragmentado do PIS, Cofins, IPI, ICMS e ISS pelo IVA-Dual, composto por CBS e IBS, busca-se uniformizar a tributação sobre bens, serviços e direitos, admitindo exceções apenas nos casos previstos na Constituição Federal. Entre as exceções constitucionais, destaca-se a autorização para que lei complementar discipline “as hipóteses de diferimento e desoneração do imposto aplicáveis aos regimes aduaneiros especiais e às Zonas Continue lendo→

4 minutos Carlos Taboada | With the recent publication in La Gaceta No. 203 of Law No. 1264, Law on Special Economic Zones of the Belt and Road, Nicaragua incorporates a new legal instrument aimed at strengthening its strategy to attract investment and diversify production. This regime, promoted as a platform to boost national economic development, offers domestic and foreign companies a set of tax, customs, and administrative incentives, complemented by a long-term vision focused on international cooperation and the country’s competitiveness. I- Tax and customs scope Continue lendo→