Corporate taxation and particularly corporate tax incentives that jurisdictions introduce in special economic zones have not, until recently, been subject to extensive international regulation. Only in the last decade has a regime of soft law standards and European Union measures with extraterritorial effect been constructed. This article explains how the Base Erosion and Profit Shifting Action Plan developed by the Organisation for Economic Co-operation and Development (OECD) and the European Union Code of Conduct for Business Taxation interact with corporate tax incentives in special economic zones. Empirical evidence from Latin American and Caribbean jurisdictions shows that this emerging international regime began having an impact on special economic zone laws beyond the OECD and European Union Member States. An analysis of ongoing negotiations on the further developments of the international tax regime permits the cautious conclusion that the regulation of SEZs may in the future be affected in a more fundamental manner by international norms. Thereby, the article shows that special economic zones’ unilateralism in corporate taxation may be slowly receding in contrast to other areas of international economic governance.

中文翻译：

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面临国际税收挑战的经济特区：BEPS 行动 5、欧盟行为准则和未来

直到最近，司法管辖区在经济特区引入的公司税，尤其是公司税激励措施尚未受到广泛的国际监管。仅在过去十年中，才构建了具有域外效力的软法律标准和欧盟措施。本文解释了经济合作与发展组织 (OECD) 制定的税基侵蚀和利润转移行动计划以及欧盟企业税收行为准则如何与经济特区的企业税收激励措施相互作用。来自拉丁美洲和加勒比司法管辖区的经验证据表明，这一新兴国际制度开始对经合组织和欧盟成员国以外的经济特区法律产生影响。对正在进行的关于国际税收制度进一步发展的谈判的分析得出了一个谨慎的结论，即未来经济特区的监管可能会以更根本的方式受到国际规范的影响。因此，文章表明，与国际经济治理的其他领域相比，经济特区在企业税收方面的单边主义可能正在慢慢消退。