Comparative analysis of the tax regime of the Free Zones in Europe

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José Campor Amorim
Albertina Paula Monteiro
Catarina Libório Morais Cepêda
Gonçalo Rocha Teixeira Faria Coelho


The fight against tax fraud and tax evasion has been extensively discussed in the literature. Free Trade Zones are subject to different taxation rules in relation to the countries they are linked to. Free Trade Zones governments have maximised tax benefits to try, through these Zones, to increase their economic level, using the facility of tax, financial and commercial planning. Given the importance in controlling Tax Fraud and Evasion of these Zones, this study aims to analyse the tax regimes of the Europe Free Trade Zones. Anchored in institutional theory, this research follows a qualitative approach, using documentary analysis technique. Results indicate that the Europe Free Trade Zones with the lowest taxation are Poland, Latvia and Spain and that the most attractive tax regimes are Luxembourg, United Kingdom and Germany, where an exemption of corporate taxation is foreseen. The Free Zones with the most employees per company are Croatia and Lithuania, especially the Kaunas Free Zone, and Poland, especially the Pomeranian Special Economic Zone. In addition, this study shows that companies' choice of Free Trade Zones is seen as a manoeuvre, a scheme and a tax management policy with the sole purpose of avoiding taxes.


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Campor Amorim, J., Monteiro, A. . P., Libório Morais Cepêda, C., & Rocha Teixeira Faria Coelho, G. (2021). Comparative analysis of the tax regime of the Free Zones in Europe. E3 - Revista De Economia, Empresas E Empreendedores Na CPLP, 7(2), 031–055.
Author Biography

Albertina Paula Monteiro, Polytechnic of Porto, Porto Accounting and Business School




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