Honduran Zones for Employment and Economic Development (ZEDEs) in light of BEPS Action 5 Roberto Ramos Obando
By: Ramos Obando, Roberto
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Material type: 
ArticleSubject(s): EVASION FISCAL | ELUSION FISCAL | PREVENCIÓN | ZONAS FRANCAS | ZONAS TRIBUTARIAS ESPECIALES | HONDURAS
In:
Intertax v. 50, issue 4, April 2022, p. 378-384Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2022/4-6 (Browse shelf) | Available | OP 2141/2022/4-6 |
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| OP 2141/2022/4-2 Tax policies in a transition to a knowledge-based economy | OP 2141/2022/4-4 Access to tax treaty dispute resolution mechanisms in cases of abuse | OP 2141/2022/4-5 The implementation of the ATAD by Austria | OP 2141/2022/4-6 Honduran Zones for Employment and Economic Development (ZEDEs) in light of BEPS Action 5 | OP 2141/2022/5 Intertax | OP 2141/2022/5-1 The Pillar Two top-up taxes | OP 2141/2022/5-2 The need for global minimum tax |
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.
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