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

Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverk

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.

Detaljer

Författare
Enheter & grupper
Forskningsområden

Ämnesklassifikation (UKÄ) – OBLIGATORISK

  • Juridik (exklusive juridik och samhälle)

Nyckelord

Originalspråkengelska
Titel på värdpublikationSpecial Tax Zones in the Era of International Tax Coordination
RedaktörerAntti Laukkanen, Pasquale Pistone, Jan de Goede
UtgivningsortAmsterdam
FörlagIBFD
Kapitel10
Sidor215-224
Antal sidor10
ISBN (elektroniskt) 978-90-8722- 550-6
ISBN (tryckt)978-90-8722- 549-0
StatusPublished - 2019 aug 28
PublikationskategoriForskning
Peer review utfördJa