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Free-trade zone

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New York State, FTZs all across the United States have recently been making use of the flexible opportunities offered by the Alternative Site Framework (ASF) program. The ASF program is designed to serve zone projects that want the flexibility to both attract users/operators to certain fixed sites but also want the ability to serve companies at other locations where the demand for FTZ services will arise in the future. FTZ 32 was founded in 1979 and processes over $ 1 billion in goods with products from more than 65 countries and exported to more than 75 countries worldwide with speed and efficiency. According to the official order from the FTZB, FTZ 32 existing site 1, Miami Free Zone, will be classified as a magnet site.
95: 2091:(SEZs) have been established in many countries as testing grounds for the implementation of liberal market economy principles. SEZs are viewed as instruments to enhance the acceptability and the credibility of the transformation policies and to attract domestic and foreign investment. The change in terminology has been driven by the formation of the World Trade Organization (WTO), which prohibits members from offering certain types of fiscal incentives to promote the exports of goods, thus why the term Export Processing Zone (EPZ) is no longer used with newer zones. For example, India converted all of its EPZs to SEZs in 2000. 1861:) is a specific type of FTZ usually set up in developing countries by their governments to promote industrial and commercial exports. According to the World Bank, "an export processing zone is an industrial estate, usually a fenced-in area of 10 to 300 hectares, that specializes in manufacturing for export. It offers firms free trade conditions and a liberal regulatory environment. Its objectives are to attract foreign investors, collaborators, and buyers who can facilitate entry into the world market for some of the economy's industrial goods, thus generating employment and foreign exchange". Most FTZs are located in 1841:(Foreign Trade Zones Act of 1934), where FTZs provide customs-related advantages as well as exemptions from state and local inventory taxes. In other countries, they have been called "duty-free export processing zones," "export-free zones," "export processing zones," "free export zones," "free zones," "industrial free zones," "investment promotion zones," "maquiladoras," and "special economic zones". Some were previously called "free ports". Free zones range from specific-purpose manufacturing facilities to areas where legal systems and economic regulation vary from the normal provisions of the country concerned. 2145:
option for certain Foreign-Trade Zone projects, but the decision of whether to adopt the new framework and what the configuration of the sites should be requires careful analysis and planning. Regardless of the choice to expand the FTZ project, the sites should be selected and the application drafted in such a manner as to receive swift approval while maximizing benefit to those that locate in the Zone. Successful zone projects are generally the result of a plan developed and implemented by individuals who understand all aspects of the FTZ program.
2024:), established in 1959, has claimed to be the first "modern" free trade zone. The Shannon Zone was started to help the city airport adjust to a radical change in aircraft technology that permitted longer range aircraft to skip previously-required refueling stops in Shannon. It was an attempt by the Irish government to maintain employment around the airport so that the airport would continue to generate revenue for the Irish economy. It was hugely successful and is still in operation today. Other free zones to note are the 2141:(ASF) as a means of designating and managing general-purpose FTZ sites through reorganization. The ASF provides Foreign-Trade Zone grantees greater flexibility to meet specific requests for zone status by utilizing the minor boundary modification process. The theory of the ASF is that by more closely linking the amount of FTZ-designated space to the amount of space activated with Customs and Border Protection, Zone users would have better and quicker access to benefits. 3485: 1703: 3521: 1691: 3495: 39: 2040:. There may also be other incentives relating the methods of customs control and filing requirements. The rationale is that the zones will attract investment, create employment, and thus reduce poverty and unemployment, stimulating the area's economy. These zones are often used by multinational corporations to set up factories to produce goods (such as clothing, shoes, and electronics). 2047:. A free trade zone is normally established in a single country, although there are a few exceptions where a free zone may cross a national border, such as the Syrian/Jordanian Free Trade Zone. Free trade areas are set up between countries; for example, the Latin America Free Trade Association (LAFTA) was created in the 1960 Treaty of Montevideo by 2148:
The FTZB approves the reorganization of Foreign Trade Zone (FTZ) 32 under the alternative site framework. The application submitted by its grantee, the Greater Miami Foreign Trade Zone was approved and officially ordered by the FTZB on January 8, 2013. From California to Oklahoma, North Carolina, and
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When an FTZ grantee evaluates whether or not to expand its FTZ project in order to improve the ease in which the Zone may be utilized by existing companies, as well as how it attracts new prospective companies, the Alternative Site Framework (ASF) should be considered. The ASF may be an appropriate
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was established between Mexico, the United States, and Canada. In free trade areas, tariffs are only lowered between member countries. They should also be distinguished from customs unions, like the former European Economic Community, where several countries agree to unify customs regulations and
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Free zones may reduce or eliminate taxes, customs duties, and regulatory requirements for registration of business. Zones around the world often provide special exemptions from normal immigration procedures and foreign investment restrictions as well as other features. Free zones are intended to
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years are over, the corporation that set up the factory without fully assuming its costs is often able to set up operations elsewhere for less expense than the taxes to be paid, giving it leverage to take the host government to the bargaining table with more demands, but parent companies in the
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In Brazil, 25 Export-Processing Zones have been authorized in 17 states, and 19 of them have been implemented. Brazilian government launched the first Export processing zones in 1988, aiming to fight the unbalances in the country. First EPZ area in operation was located near of the
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Corporations setting up in a zone may be given a number of regulatory and fiscal incentives, such as the right to establish a business, the right to import parts and equipment without duty, the right to keep and use foreign exchange earnings, and sometimes income or property
1966:(State Value-Added Tax). Some Brazilian states offer other regional incentives. Companies also can take advantage of a Foreign exchange treatment supported by the law that created the EPZ and proximity of Custom authorities with offices inside the EPZ. 2161:(UAE), the UAE government has introduced 'Free Zones' to make it easier for foreigners to invest and operate in the UAE. In these Free Zones, investors benefit from maintaining full business ownership and receiving tax exemptions. 2012:, and residential quarters. In 1988, remains of the former Hanseatic trading house, once the largest medieval trading complex in Britain, were uncovered by archaeologists during maintenance work on Cannon Street Station. 1039: 1945:
all have EPZ programs. In 1997, 93 countries had set up export processing zones, employing 22.5 million people, and five years later, in 2003, EPZs in 116 countries employed 43 million people.
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Kuwait's free trade zone (FTZ) was formally established in 1999 to expand businesses and lure the export industry. The zone was located in the western part of the commercial port of
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use of free-trade zones as a means of reducing inbound trade costs, shortening import timescales, and optimising the balance of their corporate sourcing and operational activities.
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products, but this is a dated definition as more and more free-trade zones focus on service industries such as software, back-office operations, research, and financial services.
2138: 3440: 2118:. The basic objectives of economic zones are to enhance foreign exchange earnings, develop export-oriented industries, and generate employment opportunities. 2273:. She criticized the low wages and long hours, citing workdays of twelve or more hours in Indonesia, Philippines, Southern China, and Sri Lanka circa 2000. 3310: 2165: 3302: 3257: 3020: 2378:РФ Масаев С.Н. В сборнике: XIII Всероссийское совещание по проблемам управления ВСПУ-2019 Труды. Под общей редакцией Д.А. Новикова. 2019. С. 1773-1778. 3325: 3278: 2551: 3226: 3210: 2172:
No Corporate Tax, 100% exemption provided that business done between the free zone company and any mainland companies are under 375,000 AED a year.
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has specific rules differentiating an EPZ from a FTZ. For example, 70% of goods in EPZs must be exported, but there is no such quota for FTZs.
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began operating in Northern Europe and established trading colonies throughout Europe. These Free Trade Zones included Hamburg and the
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In the United States, the Foreign-Trade Zones Board (FTZB), established under the Foreign-Trade Zones (FTZ) Act of 1934, is led by the
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in London. The Steelyard, like other Hansa stations, was a separate walled community with its own warehouses, weighing house, chapel,
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in Taiwan, which started in 1967. The number of worldwide free-trade zones proliferated in the late 20th century.
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or free cities, some of which could coin money, establish their own laws, and not pay an annual tribute to the
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In January 2009, the Foreign-Trade Zones Board adopted an FTZ Board staff proposal to make what it called the
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In 2019, the Council of Ministers cancelled the free-zone, leaving Kuwait without a special economic zone.
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Farole, Akinci, ed., "Special Economic Zones: Progress, Challenges and Future Directions, World Bank, 2011
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in 166 BCE. It lasted until about 69 BCE when the island was overrun by pirates. The Romans had many
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has also criticized the transient nature of FTZs, noting the factory closures connected to the
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Sometimes the domestic government pays part of the initial cost of factory setup, loosens
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Special Economic Zone: Performance, Lessons Learned, and Implication for Zone Development
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This article is about the special economic zones within countries. For other uses, see
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Geographic area where economic activity between and within countries is less regulated
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The world's first-documented free-trade zone was established on the Greek Island of
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Destruction of the Resident Enterprise in the Special Economic Zone with Sanctions
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In 1999, there were 43 million people working in about 3,000 FTZs spanning 116
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areas, offering warehousing, storage, and distribution facilities for trade,
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was found. You can help implement the merge by following the instructions at
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foster economic activity and employment that could occur elsewhere.
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research published in 2013 noted that best-in-class companies make
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After a discussion, consensus to merge this with content from
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Free-trade zones are referred to as "foreign-trade zones" in the
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Ministério da Economia INDÚSTRIA, COMÉRCIO EXTERIOR E SERVIÇOS
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Ministério da Economia INDÚSTRIA, COMÉRCIO EXTERIOR E SERVIÇOS
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Millen, Joyce; Holtz, Timothy (2007). "Dying for Growth", in
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Tax Free Trade Zones Of The World And In The United States
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Free-trade zones have more recently been also called
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operations". Free-trade zones can also be defined as
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European Union Common Consolidated Corporate Tax Base
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Cooperation Council for the Arab States of the Gulf
2586:Tax & Accounting Blog Posts by Thomson Reuters 2514: 2512: 2223:. It was the only free trade zone in the country. 3279:Economic and Monetary Community of Central Africa 2526:. University of Texas Pan America. Archived from 2376:УПРАВЛЕНИЕ ОСОБЫМИ ЭКОНОМИЧЕСКИМИ ЗОНАМИ СУБЪЕКТА 3533: 3227:Customs Union of Belarus, Kazakhstan, and Russia 3211:South Asian Association for Regional Cooperation 2579: 2465:"Special Economic Zone (SEZ): Chinese Economics" 2433: 2431: 2424:, Washington DC: World Bank, 2008, pp. 9–11 2178:Bank accounts can be opened in a business's name 2509: 2164:Some of the benefits of setting up business in 2121: 2028:in India, which started in about 1960, and the 1802:defines free trade zones as "small, fenced-in, 2043:Free-trade zones should be distinguished from 2886: 2428: 2157:Due to growing business opportunities in the 2080:eliminate customs between the union members. 1727: 3206:Regional Comprehensive Economic Partnership 2262:United States are rarely held accountable. 1782:zones are generally organized around major 2893: 2879: 2632:. Yusen Logistics Co., Ltd. Archived from 2437: 1734: 1720: 26:"FTZ" redirects here. For other uses, see 2214: 1848: 1243:Institute on Taxation and Economic Policy 3289:West African Economic and Monetary Union 2580:de Souza Feitosa, Roberto (2016-02-18). 2293:Foreign trade zones of the United States 2204:International Free Zone Authority (IFZA) 2187:100% repatriation of profits and capital 1774:regulation and generally not subject to 2900: 2837:, ed. Mark Kesselman. Houghton Mifflin. 2830:The Politics of Globalization: A Reader 2253:and rules regarding negligence and the 3534: 3201:Association of Southeast Asian Nations 3021:UN Conference on Trade and Development 2840: 2681:"Syria, Jordan open a free trade zone" 2552:"Zonas de Processamento de Exportação" 2966:Import substitution industrialization 2874: 2846: 2622: 2575: 2573: 2571: 2229: 2184:100% import and export tax exemptions 62:and the resolution on the discussion. 3494: 3220:Europe, Central Asia, and North Asia 2207:Sharjah Media City Free Zone (SHAMS) 2201:Ras Al Khaimah Economic Zone (RAKEZ) 32: 3180:Central American Integration System 2333:Index of international trade topics 2077:North American Free Trade Agreement 1821:centers that involve the import of 13: 2568: 14: 3568: 3043:International Chamber of Commerce 2946:Export-oriented industrialization 2858: 2343:List of free-trade zones in Dubai 2152: 1058:Global minimum corporate tax rate 3519: 3493: 3484: 3483: 2707:. Foreign Trade Zone Corporation 2656:"Welcome to Shannon Development" 2582:"The Free Trade Zones in Brazil" 2519:Sargent, John; Matthews, Linda. 2030:Kaohsiung Export Processing Zone 1825:or components and the export of 1758:. It is a geographic area where 1701: 1689: 523:Base erosion and profit shifting 93: 37: 2821: 2797: 2779: 2759: 2745: 2697: 2673: 2648: 2606:"Export Processing Zones (EPZ)" 2598: 2544: 301:Optimal capital income taxation 3284:Southern African Customs Union 2490: 2481: 2457: 2410: 2394: 2381: 2369: 1381:List of countries by tax rates 1: 2851:. Flamingo. pp. 204–229. 2727:"81b. Establishment of zones" 2363: 1980: 1793: 806:Natural resources consumption 3441:Telecommunications equipment 3246:Middle East and North Africa 3237:European Union Customs Union 2244: 2194:Some Free Zones in UAE are: 2122:US Foreign-Trade Zones Board 656:United States as a tax haven 7: 3170:Andean Community of Nations 3048:Bilateral investment treaty 3016:International Monetary Fund 2444:, Edward Elgar Publishing, 2407:. Retrieved 28 August 2016. 2276: 2271:1997 Asian financial crisis 1832: 10: 3573: 3036:International Trade Centre 2438:Tiefenbrun, Susan (2012), 2298:Free trade areas in Europe 2175:100% ownership of business 2139:Alternative Site Framework 570:Offshore financial centres 460:Repatriation tax avoidance 25: 18: 3479: 3311:Aircraft & Spacecraft 3301: 3266: 3245: 3219: 3193: 3162: 3153: 3096: 3004: 2956:Foreign exchange reserves 2908: 2251:environmental protections 2132:Secretary of the Treasury 1948: 1035:Financial transaction tax 125:Property tax equalization 47:This is currently being 3031:World Trade Organization 2348:Shanghai Free-Trade Zone 2338:List of free-trade zones 1969: 1386:Tax revenue to GDP ratio 1045:Currency transaction tax 626:Liechtenstein tax affair 3232:Eurasian Economic Union 3120:Repeal of the Corn Laws 2499:Export Processing Zones 2469:Encyclopædia Britannica 2405:Encyclopædia Britannica 2391:. Publisher: IEEE. 2019 2181:Reasonable renewal fees 1093:Permanent establishment 1088:Exchange of Information 591:Financial Secrecy Index 242:Medical savings account 3542:Special economic zones 3526:Business and economics 3274:East African Community 3155:Regional organizations 2358:Factory (trading post) 2215:Kuwait Free Trade Zone 2089:Special economic zones 2085:special economic zones 1855:export-processing zone 1849:Export-processing zone 1788:international airports 988:Vehicle miles traveled 607:Ireland as a tax haven 421:Private tax collection 3115:The Wealth of Nations 3073:Special economic zone 2936:Comparative advantage 2847:Klein, Naomi (2000). 2353:Special economic zone 2288:Bonded logistics park 2128:Secretary of Commerce 1756:special economic zone 661:Panama as a tax haven 613:Ireland v. Commission 581:Conduit and sink OFCs 576:Offshore magic circle 497:Unreported employment 3135:Economic nationalism 3053:Economic integration 2867:Free Industrial Zone 2255:treatment of workers 2159:United Arab Emirates 1863:developing countries 1657:United Arab Emirates 1399:Individual Countries 1108:Foreign revenue rule 900:Inheritance (estate) 619:Leprechaun economics 28:FTZ (disambiguation) 3391:Integrated circuits 3175:Caribbean Community 2971:Net capital outflow 2921:Balance of payments 2902:International trade 2733:on October 20, 2002 2685:Hürriyet Daily News 2283:Aggressive legalism 2087:in some countries. 1696:Business portal 1391:Tax rates in Europe 1261:Tax Justice Network 1207:Dhammika Dharmapala 710:Airport improvement 518:Transfer mispricing 309:Distribution of Tax 81:Part of a series on 65:Process started in 3303:Exports by product 3253:Arab Customs Union 2916:Absolute advantage 2775:. 31 January 2022. 2303:Free economic zone 2230:Strategic benefits 2210:Hamriyah-Free Zone 1915:Dominican Republic 1297:Eight per thousand 1212:James R. Hines Jr. 1103:European Union FTT 120:Government revenue 56:Free economic zone 3552:Commercial policy 3507: 3506: 3297: 3296: 3267:Subsaharan Africa 3098:Political economy 2451:978-1-84980-243-7 2418:"Zone Definition" 2401:"Free-trade zone" 2265:Political writer 2022:Shannon Free Zone 1744: 1743: 1679: 1678: 1275: 1274: 1267:Tax Policy Center 1010:Negative (income) 786:Environmental tax 668: 667: 586:Financial centres 406:Tax investigation 344: 343: 212:Tax harmonization 76: 75: 71: 3564: 3524: 3523: 3515: 3497: 3496: 3487: 3486: 3160: 3159: 3026:World Bank Group 2926:Balance of trade 2895: 2888: 2881: 2872: 2871: 2853: 2852: 2844: 2838: 2825: 2819: 2818: 2816: 2815: 2809:www.scdigest.com 2801: 2795: 2794: 2783: 2777: 2776: 2763: 2757: 2756: 2749: 2743: 2742: 2740: 2738: 2729:. Archived from 2723: 2717: 2716: 2714: 2712: 2701: 2695: 2694: 2692: 2691: 2677: 2671: 2670: 2668: 2667: 2658:. Archived from 2652: 2646: 2645: 2643: 2641: 2626: 2620: 2619: 2617: 2616: 2602: 2596: 2595: 2593: 2592: 2577: 2566: 2565: 2563: 2562: 2548: 2542: 2541: 2539: 2538: 2532: 2525: 2516: 2507: 2506: 2504: 2494: 2488: 2485: 2479: 2478: 2477: 2475: 2461: 2455: 2454: 2435: 2426: 2425: 2414: 2408: 2398: 2392: 2385: 2379: 2373: 2045:free trade areas 2026:Kandla Free Zone 2002:Hanseatic League 1754:) is a class of 1736: 1729: 1722: 1708:Money portal 1706: 1705: 1704: 1694: 1693: 1370: 1369: 1191: 1190: 1098:Transfer pricing 1078:Tax equalization 1052: 995:Corporate profit 631:Luxembourg Leaks 565:Corporate havens 444: 443: 260: 259: 97: 78: 77: 68: 63: 41: 33: 3572: 3571: 3567: 3566: 3565: 3563: 3562: 3561: 3532: 3531: 3530: 3518: 3510: 3508: 3503: 3475: 3421:Pharmaceuticals 3293: 3262: 3241: 3215: 3189: 3149: 3145:Dedollarisation 3092: 3078:Trade agreement 3068:Free-trade zone 3009: 3007: 3000: 2941:Current account 2931:Capital account 2904: 2899: 2861: 2856: 2845: 2841: 2826: 2822: 2813: 2811: 2803: 2802: 2798: 2785: 2784: 2780: 2765: 2764: 2760: 2751: 2750: 2746: 2736: 2734: 2725: 2724: 2720: 2710: 2708: 2703: 2702: 2698: 2689: 2687: 2679: 2678: 2674: 2665: 2663: 2654: 2653: 2649: 2639: 2637: 2628: 2627: 2623: 2614: 2612: 2604: 2603: 2599: 2590: 2588: 2578: 2569: 2560: 2558: 2550: 2549: 2545: 2536: 2534: 2530: 2523: 2517: 2510: 2502: 2496: 2495: 2491: 2486: 2482: 2473: 2471: 2463: 2462: 2458: 2452: 2436: 2429: 2416: 2415: 2411: 2399: 2395: 2386: 2382: 2374: 2370: 2366: 2308:Free-trade area 2279: 2247: 2232: 2217: 2198:Ajman Free Zone 2155: 2124: 2010:counting houses 1983: 1972: 1951: 1851: 1835: 1816:labor-intensive 1796: 1770:under specific 1748:free-trade zone 1740: 1702: 1700: 1688: 1681: 1680: 1367: 1357: 1356: 1312:Fiscus Judaicus 1287: 1277: 1276: 1235:Advocacy groups 1188: 1180: 1179: 1170:Trade agreement 1165:Free-trade zone 1123: 1113: 1112: 1050: 1030: 1020: 1019: 680: 670: 669: 641:Paradise Papers 482:Debtors' prison 441: 431: 430: 401:Tax preparation 361:Revenue service 356: 346: 345: 257: 247: 246: 227:Double taxation 222:Tax withholding 217:Tax competition 135:Non-tax revenue 115: 72: 66: 53: 42: 31: 24: 17: 12: 11: 5: 3570: 3560: 3559: 3554: 3549: 3544: 3529: 3528: 3505: 3504: 3502: 3501: 3491: 3480: 3477: 3476: 3474: 3473: 3468: 3463: 3458: 3453: 3448: 3443: 3438: 3433: 3428: 3423: 3418: 3413: 3408: 3403: 3398: 3393: 3388: 3383: 3378: 3373: 3368: 3363: 3358: 3353: 3348: 3343: 3338: 3333: 3328: 3323: 3318: 3316:Aircraft parts 3313: 3307: 3305: 3299: 3298: 3295: 3294: 3292: 3291: 3286: 3281: 3276: 3270: 3268: 3264: 3263: 3261: 3260: 3255: 3249: 3247: 3243: 3242: 3240: 3239: 3234: 3229: 3223: 3221: 3217: 3216: 3214: 3213: 3208: 3203: 3197: 3195: 3191: 3190: 3188: 3187: 3182: 3177: 3172: 3166: 3164: 3157: 3151: 3150: 3148: 3147: 3142: 3128: 3123: 3102: 3100: 3094: 3093: 3091: 3090: 3085: 3080: 3075: 3070: 3065: 3060: 3055: 3050: 3045: 3040: 3039: 3038: 3028: 3023: 3018: 3012: 3010: 3005: 3002: 3001: 2999: 2998: 2996:Trading nation 2993: 2988: 2983: 2978: 2973: 2968: 2963: 2958: 2953: 2948: 2943: 2938: 2933: 2928: 2923: 2918: 2912: 2910: 2906: 2905: 2898: 2897: 2890: 2883: 2875: 2869: 2868: 2860: 2859:External links 2857: 2855: 2854: 2839: 2820: 2796: 2778: 2758: 2744: 2718: 2696: 2672: 2647: 2636:on 12 May 2014 2621: 2597: 2567: 2543: 2508: 2489: 2480: 2456: 2450: 2427: 2409: 2393: 2380: 2367: 2365: 2362: 2361: 2360: 2355: 2350: 2345: 2340: 2335: 2330: 2325: 2323:Craiovia Group 2320: 2315: 2310: 2305: 2300: 2295: 2290: 2285: 2278: 2275: 2246: 2243: 2235:Aberdeen Group 2231: 2228: 2216: 2213: 2212: 2211: 2208: 2205: 2202: 2199: 2192: 2191: 2188: 2185: 2182: 2179: 2176: 2173: 2166:UAE Free Zones 2154: 2153:UAE Free Zones 2151: 2123: 2120: 2098:and producing 1992:civitas libera 1982: 1979: 1971: 1968: 1950: 1947: 1850: 1847: 1834: 1831: 1795: 1792: 1742: 1741: 1739: 1738: 1731: 1724: 1716: 1713: 1712: 1711: 1710: 1698: 1683: 1682: 1677: 1676: 1675: 1674: 1669: 1664: 1662:United Kingdom 1659: 1654: 1649: 1644: 1639: 1634: 1629: 1624: 1619: 1614: 1609: 1604: 1599: 1594: 1589: 1584: 1579: 1574: 1569: 1564: 1559: 1554: 1549: 1544: 1539: 1534: 1529: 1524: 1519: 1514: 1509: 1504: 1499: 1494: 1489: 1484: 1479: 1474: 1469: 1464: 1459: 1454: 1449: 1444: 1439: 1434: 1429: 1424: 1419: 1414: 1409: 1401: 1400: 1396: 1395: 1394: 1393: 1388: 1383: 1375: 1374: 1368: 1363: 1362: 1359: 1358: 1355: 1354: 1349: 1344: 1339: 1334: 1329: 1324: 1319: 1314: 1309: 1304: 1299: 1294: 1288: 1283: 1282: 1279: 1278: 1273: 1272: 1271: 1270: 1264: 1258: 1255:Tax Foundation 1252: 1246: 1237: 1236: 1232: 1231: 1230: 1229: 1227:Gabriel Zucman 1224: 1219: 1214: 1209: 1204: 1202:Mihir A. Desai 1196: 1195: 1189: 1186: 1185: 1182: 1181: 1178: 1177: 1172: 1167: 1162: 1157: 1152: 1151: 1150: 1145: 1135: 1130: 1124: 1119: 1118: 1115: 1114: 1111: 1110: 1105: 1100: 1095: 1090: 1085: 1080: 1075: 1070: 1065: 1063:Robin Hood tax 1060: 1055: 1047: 1042: 1037: 1031: 1026: 1025: 1022: 1021: 1018: 1017: 1012: 1007: 1002: 1000:Excess profits 997: 992: 991: 990: 985: 980: 971: 966: 952: 947: 942: 937: 932: 927: 922: 917: 912: 907: 902: 897: 892: 887: 885:Gross receipts 882: 877: 872: 867: 866: 865: 860: 855: 850: 845: 840: 835: 825: 824: 823: 818: 813: 808: 803: 798: 793: 783: 778: 777: 776: 771: 766: 761: 756: 751: 746: 736: 735: 734: 724: 723: 722: 717: 712: 702: 697: 692: 687: 681: 676: 675: 672: 671: 666: 665: 664: 663: 658: 653: 648: 643: 638: 636:Offshore Leaks 633: 628: 623: 622: 621: 616: 601: 600: 599:Major examples 596: 595: 594: 593: 588: 583: 578: 573: 567: 562: 554: 553: 549: 548: 547: 546: 541: 536: 534:Dutch Sandwich 531: 526: 520: 515: 507: 506: 502: 501: 500: 499: 494: 489: 484: 479: 474: 472:Tax resistance 469: 464: 463: 462: 449: 448: 442: 437: 436: 433: 432: 429: 428: 423: 418: 413: 408: 403: 398: 393: 388: 383: 378: 376:Taxable income 373: 371:Tax assessment 368: 363: 357: 352: 351: 348: 347: 342: 341: 340: 339: 334: 329: 324: 319: 311: 310: 306: 305: 304: 303: 298: 293: 288: 283: 278: 273: 265: 264: 263:General Theory 258: 253: 252: 249: 248: 245: 244: 239: 234: 232:Representation 229: 224: 219: 214: 209: 204: 199: 194: 189: 184: 179: 174: 169: 164: 159: 154: 153: 152: 142: 137: 132: 127: 122: 116: 111: 110: 107: 106: 99: 98: 90: 89: 83: 82: 74: 73: 45: 43: 36: 15: 9: 6: 4: 3: 2: 3569: 3558: 3555: 3553: 3550: 3548: 3547:Tax avoidance 3545: 3543: 3540: 3539: 3537: 3527: 3522: 3517: 3516: 3513: 3500: 3492: 3490: 3482: 3481: 3478: 3472: 3469: 3467: 3464: 3462: 3459: 3457: 3454: 3452: 3449: 3447: 3444: 3442: 3439: 3437: 3434: 3432: 3429: 3427: 3426:Photovoltaics 3424: 3422: 3419: 3417: 3414: 3412: 3409: 3407: 3404: 3402: 3399: 3397: 3394: 3392: 3389: 3387: 3384: 3382: 3379: 3377: 3374: 3372: 3369: 3367: 3364: 3362: 3359: 3357: 3354: 3352: 3349: 3347: 3344: 3342: 3339: 3337: 3334: 3332: 3329: 3327: 3324: 3322: 3319: 3317: 3314: 3312: 3309: 3308: 3306: 3304: 3300: 3290: 3287: 3285: 3282: 3280: 3277: 3275: 3272: 3271: 3269: 3265: 3259: 3256: 3254: 3251: 3250: 3248: 3244: 3238: 3235: 3233: 3230: 3228: 3225: 3224: 3222: 3218: 3212: 3209: 3207: 3204: 3202: 3199: 3198: 3196: 3192: 3186: 3183: 3181: 3178: 3176: 3173: 3171: 3168: 3167: 3165: 3161: 3158: 3156: 3152: 3146: 3143: 3140: 3136: 3132: 3131:Protectionism 3129: 3127: 3124: 3121: 3117: 3116: 3111: 3107: 3104: 3103: 3101: 3099: 3095: 3089: 3086: 3084: 3083:Trade barrier 3081: 3079: 3076: 3074: 3071: 3069: 3066: 3064: 3061: 3059: 3056: 3054: 3051: 3049: 3046: 3044: 3041: 3037: 3034: 3033: 3032: 3029: 3027: 3024: 3022: 3019: 3017: 3014: 3013: 3011: 3006:Organizations 3003: 2997: 2994: 2992: 2989: 2987: 2986:Trade justice 2984: 2982: 2979: 2977: 2974: 2972: 2969: 2967: 2964: 2962: 2961:Globalization 2959: 2957: 2954: 2952: 2949: 2947: 2944: 2942: 2939: 2937: 2934: 2932: 2929: 2927: 2924: 2922: 2919: 2917: 2914: 2913: 2911: 2907: 2903: 2896: 2891: 2889: 2884: 2882: 2877: 2876: 2873: 2866: 2865:Hualingfiz.ge 2863: 2862: 2850: 2843: 2836: 2832: 2831: 2824: 2810: 2806: 2800: 2792: 2788: 2782: 2774: 2773: 2768: 2762: 2754: 2748: 2732: 2728: 2722: 2706: 2700: 2686: 2682: 2676: 2662:on 2011-05-11 2661: 2657: 2651: 2635: 2631: 2625: 2611: 2607: 2601: 2587: 2583: 2576: 2574: 2572: 2557: 2553: 2547: 2533:on 2010-07-16 2529: 2522: 2515: 2513: 2501: 2500: 2493: 2484: 2474:September 16, 2470: 2466: 2460: 2453: 2447: 2443: 2442: 2434: 2432: 2423: 2419: 2413: 2406: 2402: 2397: 2390: 2384: 2377: 2372: 2368: 2359: 2356: 2354: 2351: 2349: 2346: 2344: 2341: 2339: 2336: 2334: 2331: 2329: 2326: 2324: 2321: 2319: 2316: 2314: 2311: 2309: 2306: 2304: 2301: 2299: 2296: 2294: 2291: 2289: 2286: 2284: 2281: 2280: 2274: 2272: 2268: 2263: 2260: 2259:taxation-free 2256: 2252: 2242: 2240: 2236: 2227: 2224: 2222: 2209: 2206: 2203: 2200: 2197: 2196: 2195: 2190:Investor VISA 2189: 2186: 2183: 2180: 2177: 2174: 2171: 2170: 2169: 2167: 2162: 2160: 2150: 2146: 2142: 2140: 2135: 2133: 2129: 2119: 2117: 2113: 2109: 2105: 2101: 2097: 2092: 2090: 2086: 2081: 2078: 2074: 2070: 2066: 2062: 2058: 2054: 2050: 2046: 2041: 2039: 2033: 2031: 2027: 2023: 2019: 2015: 2011: 2007: 2003: 1999: 1998:Roman Emperor 1995: 1993: 1988: 1978: 1976: 1967: 1965: 1961: 1957: 1956:Port of Pecém 1946: 1944: 1940: 1936: 1932: 1928: 1924: 1920: 1916: 1912: 1908: 1904: 1900: 1896: 1892: 1888: 1884: 1880: 1876: 1872: 1868: 1864: 1860: 1856: 1846: 1842: 1840: 1839:United States 1830: 1828: 1824: 1823:raw materials 1820: 1819:manufacturing 1817: 1813: 1809: 1808:transshipment 1805: 1801: 1791: 1789: 1785: 1781: 1777: 1773: 1769: 1765: 1761: 1757: 1753: 1749: 1737: 1732: 1730: 1725: 1723: 1718: 1717: 1715: 1714: 1709: 1699: 1697: 1692: 1687: 1686: 1685: 1684: 1673: 1670: 1668: 1667:United States 1665: 1663: 1660: 1658: 1655: 1653: 1650: 1648: 1645: 1643: 1640: 1638: 1635: 1633: 1630: 1628: 1625: 1623: 1620: 1618: 1615: 1613: 1610: 1608: 1605: 1603: 1600: 1598: 1595: 1593: 1590: 1588: 1585: 1583: 1580: 1578: 1575: 1573: 1570: 1568: 1565: 1563: 1560: 1558: 1555: 1553: 1550: 1548: 1545: 1543: 1540: 1538: 1535: 1533: 1530: 1528: 1525: 1523: 1520: 1518: 1515: 1513: 1510: 1508: 1505: 1503: 1500: 1498: 1495: 1493: 1490: 1488: 1485: 1483: 1480: 1478: 1475: 1473: 1470: 1468: 1465: 1463: 1460: 1458: 1455: 1453: 1450: 1448: 1445: 1443: 1440: 1438: 1435: 1433: 1430: 1428: 1425: 1423: 1420: 1418: 1415: 1413: 1410: 1408: 1405: 1404: 1403: 1402: 1398: 1397: 1392: 1389: 1387: 1384: 1382: 1379: 1378: 1377: 1376: 1373:All Countries 1372: 1371: 1366: 1361: 1360: 1353: 1350: 1348: 1345: 1343: 1340: 1338: 1335: 1333: 1330: 1328: 1327:Tolerance tax 1325: 1323: 1320: 1318: 1315: 1313: 1310: 1308: 1305: 1303: 1300: 1298: 1295: 1293: 1290: 1289: 1286: 1281: 1280: 1268: 1265: 1262: 1259: 1256: 1253: 1250: 1247: 1244: 1241: 1240: 1239: 1238: 1234: 1233: 1228: 1225: 1223: 1220: 1218: 1215: 1213: 1210: 1208: 1205: 1203: 1200: 1199: 1198: 1197: 1193: 1192: 1184: 1183: 1176: 1173: 1171: 1168: 1166: 1163: 1161: 1158: 1156: 1153: 1149: 1146: 1144: 1141: 1140: 1139: 1136: 1134: 1131: 1129: 1126: 1125: 1122: 1117: 1116: 1109: 1106: 1104: 1101: 1099: 1096: 1094: 1091: 1089: 1086: 1084: 1081: 1079: 1076: 1074: 1071: 1069: 1066: 1064: 1061: 1059: 1056: 1053: 1048: 1046: 1043: 1041: 1038: 1036: 1033: 1032: 1029: 1028:International 1024: 1023: 1016: 1013: 1011: 1008: 1006: 1003: 1001: 998: 996: 993: 989: 986: 984: 981: 979: 975: 972: 970: 967: 965: 962: 961: 960: 956: 953: 951: 948: 946: 943: 941: 938: 936: 933: 931: 930:Resource rent 928: 926: 923: 921: 918: 916: 913: 911: 908: 906: 903: 901: 898: 896: 893: 891: 888: 886: 883: 881: 878: 876: 873: 871: 868: 864: 861: 859: 856: 854: 851: 849: 846: 844: 841: 839: 836: 834: 831: 830: 829: 826: 822: 819: 817: 814: 812: 809: 807: 804: 802: 799: 797: 794: 792: 789: 788: 787: 784: 782: 779: 775: 772: 770: 767: 765: 762: 760: 757: 755: 752: 750: 747: 745: 742: 741: 740: 737: 733: 730: 729: 728: 727:Capital gains 725: 721: 718: 716: 713: 711: 708: 707: 706: 703: 701: 698: 696: 693: 691: 688: 686: 683: 682: 679: 674: 673: 662: 659: 657: 654: 652: 649: 647: 646:Panama Papers 644: 642: 639: 637: 634: 632: 629: 627: 624: 620: 617: 615: 614: 610: 609: 608: 605: 604: 603: 602: 598: 597: 592: 589: 587: 584: 582: 579: 577: 574: 571: 568: 566: 563: 561: 558: 557: 556: 555: 551: 550: 545: 542: 540: 537: 535: 532: 530: 527: 524: 521: 519: 516: 514: 513:Tax inversion 511: 510: 509: 508: 504: 503: 498: 495: 493: 490: 488: 485: 483: 480: 478: 475: 473: 470: 468: 465: 461: 458: 457: 456: 455:Tax avoidance 453: 452: 451: 450: 446: 445: 440: 439:Noncompliance 435: 434: 427: 424: 422: 419: 417: 416:Tax collector 414: 412: 409: 407: 404: 402: 399: 397: 396:Tax residence 394: 392: 389: 387: 384: 382: 379: 377: 374: 372: 369: 367: 366:Revenue stamp 364: 362: 359: 358: 355: 350: 349: 338: 335: 333: 330: 328: 325: 323: 320: 318: 315: 314: 313: 312: 308: 307: 302: 299: 297: 294: 292: 289: 287: 284: 282: 281:Tax incidence 279: 277: 276:Excess burden 274: 272: 269: 268: 267: 266: 262: 261: 256: 251: 250: 243: 240: 238: 235: 233: 230: 228: 225: 223: 220: 218: 215: 213: 210: 208: 205: 203: 202:Tax incentive 200: 198: 197:Tax advantage 195: 193: 190: 188: 185: 183: 180: 178: 175: 173: 170: 168: 165: 163: 160: 158: 157:Tax threshold 155: 151: 148: 147: 146: 143: 141: 138: 136: 133: 131: 128: 126: 123: 121: 118: 117: 114: 109: 108: 105: 104:fiscal policy 102:An aspect of 101: 100: 96: 92: 91: 88: 85: 84: 80: 79: 70: 61: 57: 52: 50: 44: 40: 35: 34: 29: 22: 3401:Live animals 3381:Gas turbines 3194:Asia-Pacific 3126:Mercantilism 3113: 3067: 3008:and policies 2848: 2842: 2835:Google Books 2828: 2823: 2812:. 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Retrieved 2528:the original 2498: 2492: 2483: 2472:, retrieved 2468: 2459: 2440: 2421: 2412: 2396: 2383: 2371: 2264: 2248: 2233: 2225: 2218: 2193: 2163: 2156: 2147: 2143: 2136: 2125: 2093: 2082: 2042: 2034: 1990: 1984: 1973: 1952: 1858: 1854: 1852: 1843: 1836: 1797: 1776:customs duty 1751: 1747: 1745: 1627:South Africa 1222:Joel Slemrod 1164: 890:Hypothecated 858:Sugary drink 732:Expatriation 611: 529:Double Irish 492:Black market 337:Proportional 286:Laffer curve 271:Price effect 64: 60:Help:Merging 46: 3406:Natural gas 3371:Electronics 3366:Electricity 2976:Outsourcing 2909:Terminology 2318:Open Balkan 2267:Naomi Klein 2112:electronics 1891:Philippines 1883:El Salvador 1642:Switzerland 1607:Philippines 1582:New Zealand 1577:Netherlands 1217:Ronen Palan 955:User charge 774:Value-added 739:Consumption 651:Swiss Leaks 539:Single Malt 477:Tax shelter 467:Tax evasion 426:Tax farming 411:Tax shelter 327:Progressive 291:Optimal tax 192:Tax amnesty 187:Tax holiday 145:Tax bracket 130:Tax revenue 3557:Free trade 3536:Categories 3446:Telephones 3110:Adam Smith 3106:Free trade 3088:Trade bloc 3063:ATA Carnet 2951:Fair trade 2814:2023-10-31 2690:2017-01-06 2666:2010-11-11 2615:2020-02-28 2591:2020-02-28 2561:2020-02-28 2537:2009-11-11 2387:Masaev S. 2364:References 2313:Free trade 2075:; 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Index

Free Zone
FTZ (disambiguation)

merged
Free economic zone
Help:Merging
Taxation

fiscal policy
Policies
Government revenue
Property tax equalization
Tax revenue
Non-tax revenue
Tax law
Tax bracket
Flat tax
Tax threshold
Exemption
Credit
Deduction
Tax shift
Tax cut
Tax holiday
Tax amnesty
Tax advantage
Tax incentive
Tax reform
Tax harmonization
Tax competition

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