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The Pervasive Problem of Special Economic Zones for International Economic Law: Tax, Investment, and Trade Issues

机译：国际经济法特殊经济区的普遍存在问题：税收，投资和贸易问题

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摘要

Special Economic Zones (SEZs) have been a huge success and brought a great number of benefits to the whole world. With different kinds of incentives, SEZs have created favorable conditions in order to attract foreign investors. In this article, several specific issues are considered. First, whether SEZs are legal under international economic law (IEL). Second, what kind of specific issues they raise under IEL. Thirdly, what measures governments can take in order not to be challenged. The first section illustrates the definition of SEZs and their rapid development; the second section will consider the interaction between SEZs and international tax law, especially the base erosion and profit shifting (BEPS) Action 5; the third section focuses on the relationship between SEZs and investment agreements and the disputes raised as a consequence; the fourth section will talk about SEZs and the World Trade Organization (WTO), as some incentives used by SEZs may not be compatible with WTO regulations. The article shows that SEZs can be harmful. For one thing, tax incentives applied in SEZs may lead to tax evasion, and the competitive circumstances between states may be changed. For another thing, the frequent changes of policies in SEZs may result in indirect expropriation, and investor-state arbitration under investment treaties can be used by foreign investors to protect their SEZ-related benefits. In addition, although WTO rules do not explicitly regulate SEZs, a number of measures, such as subsidies, do fall under the ambit of WTO rules, and these measures cannot be discriminatory.
机译：特殊经济区（SEZS）取得了巨大的成功，为整个世界带来了大量的益处。通过不同种类的激励措施，SEZ已经创造了有利的条件，以吸引外国投资者。在本文中，考虑了几个具体问题。首先，在国际经济法（IEL）下SEZ是否合法。其次，他们在IEL下提出了什么样的具体问题。第三，措施各国政府可以采取什么，以便不受挑战。第一部分说明了SEZ的定义及其快速发展;第二部分将考虑SEZ和国际税法之间的互动，尤其是基本侵蚀和利润转移（BEPS）行动5;第三部分重点介绍了SEZS和投资协议之间的关系，并因此提出的争端;第四部分将谈论SEZ和世界贸易组织（WTO），因为SEZS使用的一些激励可能与WTO法规不兼容。文章表明，SEZ可能有害。一方面，在SEZ的税收激励可能导致逃税，可能会改变各国之间的竞争情况。对于另一件事来说，SEZ的频繁变化可能会导致外国投资者在投资条约下的投资者仲裁，以保护其与其相关的福利。此外，虽然WTO规则没有明确调节SEZ，但若干措施，如补贴，确实属于WTO规则的范围，这些措施不能歧视。

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