Implications of Tax Reforms for IPAs and SEZs

in partnership with OECD
Session Type
Session Themes
International Tax
Room number
Hall 2 Room 5
Contact Email
20 October 2023
08:30 - 10:00 Abu Dhabi

Tax incentives on corporate income taxation (CIT) have been a core component of the investment promotion toolkit for many Investment Promotion Agencies (IPAs) and Special Economic Zones (SEZs). As decade-long international initiatives to tackle harmful tax regimes and profit shifting are now heading to some major outcome – most notably with the signature of a global minimum corporate income tax rate by almost 140 jurisdictions and the early commitment to implementation by some major investor countries – it is the appropriate time for IPAs and SEZs to get prepared. 

This session will deep dive on the implications of OECD BEPS tax reforms on the activity of IPAs and SEZs. Jointly led by OECD and UNCTAD experts, it will discuss the impact of tax reforms and their implications for the strategy and operations of IPAs and SEZs, with particular focus on the use of fiscal incentives to attract international investment.    

Session themes:

  • What will be the impact of the tax reforms on tax incentives to attract foreign investment?
  • How relevant are tax incentives in traditional IPAs/SEZs investment attraction strategies? What are the implications of the tax reforms on investment attraction strategies of IPAs ans SEZs?
  • How can IPAs and SEZs respond to the challenges and opportunities posed by the global tax reforms?


Director, Division on Investment and Enterprise, UNCTAD and Lead, UNCTAD World Investment Forum
Deputy Director, Center for Tax Policy and Administration, Organization for Economic Co-operation and Development (OECD)
Head of the Investment Division, Organisation for Economic Co-operation and Development (OECD)
Chief Knowledge Officer, World Free Zones Organization
Assistant General Manager, Nigeria Economic Zones Association (NEZ Association)
Chief Executive Office, Invest Barbados
Chairman of the Board of Directors, Luanda-Bengo Special Economic Zone (SEZ)
Additional Secretary and Executive Director General, Board of Investment of Pakistan
Head of Middle East Consulting, OCO Global


Senior Economist, Chief Intellectual Property Unit, Division Investment and Enterprise, UNCTAD