![Sigrid Hemels. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=HgTxz-GG)
Sigrid Hemels
Visiting professor
![Sigrid Hemels. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=HgTxz-GG)
Free Ports for Art: Special Tax Zones as Cultural Policy Incentives?
Author
Editor
- 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.
Department/s
- Department of Business Law
Publishing year
2019-08-28
Language
English
Pages
215-224
Publication/Series
Special Tax Zones in the Era of International Tax Coordination
Document type
Book chapter
Publisher
IBFD
Topic
- Law (excluding Law and Society)
Keywords
- Tax law
- special tax zones
- Tax incentives
- free port
- art
- Cultural policy
Status
Published
ISBN/ISSN/Other
- ISBN: 978-90-8722-550-6
- ISBN: 978-90-8722-549-0