Ramos Obando, Roberto
Honduran Zones for Employment and Economic Development (ZEDEs) in light of BEPS Action 5 / Roberto Ramos Obando
Resumen.
Based on Nobel Laureate Paul Romer’s concept of charter cities and following the models of Hong Kong and Singapore, Honduras is the site of an experimental special regime called Zones for Employment and Economic Development (ZEDEs). The ZEDEs are autonomous regions with their own policies, regulations and courts. This form of private microstate seeks to create conditions for direct foreign investment and develop rural areas in Honduras. This article examines if the tax regimes established in the ZEDEs, according to their general law and examples of specific statutes, are at risk of being categorized as harmful regimes based on Base Erosion and Profit Shifting (BEPS) Action 5 on Harmful Tax Practices.
EVASION FISCAL
ELUSION FISCAL
PREVENCIÓN
ZONAS FRANCAS
ZONAS TRIBUTARIAS ESPECIALES
HONDURAS
Intertax 0165-2826 v. 50, issue 4, April 2022, p. 378-384
Honduran Zones for Employment and Economic Development (ZEDEs) in light of BEPS Action 5 / Roberto Ramos Obando
Resumen.
Based on Nobel Laureate Paul Romer’s concept of charter cities and following the models of Hong Kong and Singapore, Honduras is the site of an experimental special regime called Zones for Employment and Economic Development (ZEDEs). The ZEDEs are autonomous regions with their own policies, regulations and courts. This form of private microstate seeks to create conditions for direct foreign investment and develop rural areas in Honduras. This article examines if the tax regimes established in the ZEDEs, according to their general law and examples of specific statutes, are at risk of being categorized as harmful regimes based on Base Erosion and Profit Shifting (BEPS) Action 5 on Harmful Tax Practices.
EVASION FISCAL
ELUSION FISCAL
PREVENCIÓN
ZONAS FRANCAS
ZONAS TRIBUTARIAS ESPECIALES
HONDURAS
Intertax 0165-2826 v. 50, issue 4, April 2022, p. 378-384