Artigos

Ghana’s growth engine: How Special Economic Zones will reshape the nation’s economy

Ghana’s growth engine: How Special Economic Zones will reshape the nation’s economy

14 minutos In an era of global economic integration, Special Economic Zones (SEZs) have emerged as powerful tools for fostering investment, industrialization, and export-led growth. For Ghana, a nation rich in natural resources yet grappling with structural economic challenges, SEZs represent a strategic pivot toward diversification and resilience. Ghana’s special economic zones when introduced is set to be managed primarily under the umbrella of the Ghana Free Zones Authority (GFZA) and potentially the SEZ authority when it is commissioned. These zones offer tailored incentives Continue lendo

Indonesia’s Special Economic Zones: A Structural Shift for Foreign Investors

Indonesia’s Special Economic Zones: A Structural Shift for Foreign Investors

6 minutos Indonesia is accelerating the development of its Special Economic Zones (SEZs) as part of a broader structural shift in industrial policy and investment facilitation. Rather than operating as isolated tax-driven enclaves, SEZs are being repositioned as integrated, export-oriented platforms supporting manufacturing, logistics, and technology-led industries. This shift reflects Indonesia’s effort to embed higher value-added activity within domestic supply chains while remaining competitive for long-term foreign investment. Why Indonesia is accelerating SEZ development Indonesia’s renewed emphasis on SEZs is driven by structural economic Continue lendo

A new start for Africa’s Special Economic Zones? 

A new start for Africa’s Special Economic Zones? 

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

Special Economic Zones SEZ Incentives. Incentives in the Special Economic Zones

Special Economic Zones SEZ Incentives. Incentives in the Special Economic Zones

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

Regimes aduaneiros especiais e Zonas de Processamento de Exportação

Regimes aduaneiros especiais e Zonas de Processamento de Exportação

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