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INSIGHTS

Legal analysis.
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Legal developments, case notes and commentary from Ninety Two Chambers.

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Insights across our practices

Legal commentary arranged by practice, with dated publication information and references for further research.

PUBLICATION STANDARDS & SOURCES
Tax Analysis

STZA Tax Incentives Where Research and Manufacturing Take Place at Different Locations

The incentive to establish a Special Technology Zone enterprise is significant. The legal risk arises when a company assumes that obtaining a zone licence automatically exempts income generated by activities taking place elsewhere. The question is especially acute for businesses that carry out research, design and software development inside a Special Technology Zone but.

Tax Advisory & Tax DisputesREAD ANALYSIS