Free Ports for Art: Special Tax Zones as Cultural Policy Incentives?
(2019) p.215-224- 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.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/2bb57bce-7683-4216-9ca0-bb184f172d89
- author
- Hemels, Sigrid LU
- organization
- publishing date
- 2019-08-28
- type
- Chapter in Book/Report/Conference proceeding
- publication status
- published
- subject
- keywords
- Tax law, special tax zones, Tax incentives, free port, art, Cultural policy
- host publication
- Special Tax Zones in the Era of International Tax Coordination
- editor
- Laukkanen, Antti ; Pistone, Pasquale and de Goede, Jan
- pages
- 10 pages
- publisher
- IBFD
- ISBN
- 978-90-8722-550-6
- 978-90-8722-549-0
- language
- English
- LU publication?
- yes
- id
- 2bb57bce-7683-4216-9ca0-bb184f172d89
- date added to LUP
- 2019-08-29 08:08:48
- date last changed
- 2020-05-05 17:12:32
@inbook{2bb57bce-7683-4216-9ca0-bb184f172d89, 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.}}, author = {{Hemels, Sigrid}}, booktitle = {{Special Tax Zones in the Era of International Tax Coordination}}, editor = {{Laukkanen, Antti and Pistone, Pasquale and de Goede, Jan}}, isbn = {{978-90-8722-550-6}}, keywords = {{Tax law; special tax zones; Tax incentives; free port; art; Cultural policy}}, language = {{eng}}, month = {{08}}, pages = {{215--224}}, publisher = {{IBFD}}, title = {{Free Ports for Art: Special Tax Zones as Cultural Policy Incentives?}}, year = {{2019}}, }