![Sigrid Hemels. Foto.](/sites/ehl.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=rPVdofVF)
Sigrid Hemels
Gästprofessor
![Sigrid Hemels. Foto.](/sites/ehl.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=rPVdofVF)
Free Ports for Art: Special Tax Zones as Cultural Policy Incentives?
Författare
Redaktör
- Antti Laukkanen
- Pasquale Pistone
- Jan de Goede
Summary, in English
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.
Avdelning/ar
- Institutionen för handelsrätt
Publiceringsår
2019-08-28
Språk
Engelska
Sidor
215-224
Publikation/Tidskrift/Serie
Special Tax Zones in the Era of International Tax Coordination
Dokumenttyp
Del av eller Kapitel i bok
Förlag
IBFD
Ämne
- Law (excluding Law and Society)
Nyckelord
- Tax law
- special tax zones
- Tax incentives
- free port
- art
- Cultural policy
Aktiv
Published
ISBN/ISSN/Övrigt
- ISBN: 978-90-8722-550-6
- ISBN: 978-90-8722-549-0