Free Ports for Art: Special Tax Zones as Cultural Policy Incentives?

Research output: Chapter in Book/Report/Conference proceedingBook chapter

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.

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Research areas and keywords

Subject classification (UKÄ) – MANDATORY

  • Law (excluding Law and Society)

Keywords

  • Tax law, special tax zones, Tax incentives, free port, art, Cultural policy
Original languageEnglish
Title of host publicationSpecial Tax Zones in the Era of International Tax Coordination
EditorsAntti Laukkanen, Pasquale Pistone, Jan de Goede
Place of PublicationAmsterdam
PublisherIBFD
Chapter10
Pages215-224
Number of pages10
ISBN (Electronic) 978-90-8722- 550-6
ISBN (Print)978-90-8722- 549-0
Publication statusPublished - 2019 Aug 28
Publication categoryResearch
Peer-reviewedYes