دانشنامه مناطق آزاد
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The rationale for Free Zones

▶️Member States (MS) initially used Free Zones to smooth customs procedures and to decrease the administrative burden for traders. But Free Zones have become increasingly popular globally as a policy instrument for attracting #export_oriented foreign direct investment (#FDI), defined by the OECD as long-term and significant investments across borders.

▶️The effects of such investments can sometimes stretch beyond the designated region, to increase the total capital of the host country. More relevant for developing countries, Free Zones may also create technological transfers from companies established in the zone and spill-over effects of knowledge used by these companies.

▶️To attract companies to a Free Zone, public authorities often propose several of the following incentives:

1️⃣ First and foremost, companies may be attracted by the possibility to store imported goods under beneficial customs arrangements. Deferral of payment of taxes until the goods are actually used or re-exported, can benefit companies' cash flow.
2️⃣ Another advantage for companies is the differential tax regime offered within the zone, mostly concerning tax incentives related to corporate or personal income tax and value-added tax on goods (VAT).
3️⃣ Thirdly, non-tax incentives such as public grants for developing human resources and research and development (R&D) are important for companies, as is the potential promotion of land and building facilities at below-market rates by the authorities.
4️⃣ These benefits are finally enhanced by the advanced infrastructure often in place, in particular for those Free Zones that are conveniently located in, or close to, ports or airports.

منبع: Establishing Free Zones for regional development/ 2013

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*سند: مطالعه تطبیقی و بررسی فرآیندها، ساختار و عملکرد گمرک در کشورهای چین، ترکیه و امارات*

🔻تعداد صفحه: 123
🔻ارائه کننده: مرکز پژوهش‌های مجلس شورای اسلامی
🔻تاریخ انتشار: اسفند 1402
🔻زبان سند: فارسی


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