Mukherjee, Arpita; Bhardwaj, Bhavook - 2016
of developing countries, which promote SEZs, provide tax incentives. Some of these incentives are actionable or even … withdrawal of the MAT exemption from 1 April, 2012, has adversely affected the performance of Indian SEZs. Based on a primary …. The paper also examines the direct tax incentives given to SEZs across countries such as Bangladesh, Philippines, Republic …