Abstract
A free port for art is a location in a country with purpose-built art facilities where imported works of art may be stored without taxes such as value added tax (VAT), goods and services tax (GST), consumption tax, transaction taxes and customs duties. As long as the art does not leave the free port, such taxes are not imposed, hence the word “free”. These free ports could be regarded as special tax zones (STZ). The central question in this paper is whether these free ports for art are cultural policy incentives or as threats.
| Original language | English |
|---|---|
| Title of host publication | Special Tax Zones in the Era of International Tax Coordination |
| Editors | Antti Laukkanen, Pasquale Pistone, Jan de Goede |
| Place of Publication | Amsterdam |
| Publisher | IBFD |
| Chapter | 10 |
| Pages | 215-224 |
| Number of pages | 10 |
| ISBN (Electronic) | 978-90-8722-550-6 |
| ISBN (Print) | 978-90-8722-549-0 |
| Publication status | Published - 2019 Aug 28 |
Subject classification (UKÄ)
- Law (excluding Law and Society)
Free keywords
- Tax law
- special tax zones
- Tax incentives
- free port
- art
- Cultural policy