000			01509nab a2200241 c 4500
999			_c146000 _d146000
003			ES-MaIEF
005			20220615174109.0
007			ta
008			220615t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969825 _aRamos Obando, Roberto
245		0	_aHonduran Zones for Employment and Economic Development (ZEDEs) in light of BEPS Action 5 _c Roberto Ramos Obando
500			_aResumen.
520			_aBased 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.
650			_aEVASION FISCAL _944029
650			_aELUSION FISCAL _943410
650			_aPREVENCIÓN _954712
650		4	_aZONAS FRANCAS _948714
650		7	_aZONAS TRIBUTARIAS ESPECIALES _968092
650		4	_aHONDURAS _969826
773	0		_9167341 _oOP 2141/2022/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 4, April 2022, p. 378-384
942			_cART