Secretariat TPR |
WT/TPR/S/397/REV.1 |
S-1§12 |
Japan |
2020 |
Measures |
Tax concessions, Internal taxes |
Forestry |
Relevant information
|
1.12. The 2019 tax reform proposals were, inter alia, aimed at levelling demand fluctuations that could occur upon the consumption tax rate hike (see below) (...) Other areas where measures were passed included: (...) and creation of Forest Environment Tax (provisional) and Forest Environment Transfer Tax (provisional); (...) establishment of local taxation systems for the sustainable development of cities and rural areas, etc.); (...)
|
Keywords
|
Environment
Forest
Sustainable
|
|
Secretariat TPR |
WT/TPR/S/397/REV.1 |
S-3§82 |
Japan |
2020 |
Measures |
Tax concessions |
Other |
Relevant information
|
3.82. (...) Tax reforms introduced in the 2019 Budget are to: (...) revise the eco-car tax deduction under the motor vehicle tonnage tax; (...) and reduce the tax rate on acquisitions of automobiles (a newly-introduced environmental performance excise) by 1%, as a one-year temporary measure from October 2019.
|
Keywords
|
|
|
Secretariat TPR |
WT/TPR/S/397/REV.1 |
S-3§86 |
Japan |
2020 |
Measures |
Tax concessions |
Energy |
Relevant information
|
3.86. (...) Tax incentives are also in place to promote the installation of energy-saving facilities.
|
Keywords
|
|
|
Secretariat TPR |
WT/TPR/S/405/REV.1 |
S-Table-A3.3 |
Myanmar |
2021 |
Measures |
Tax concessions |
Energy, Manufacturing |
Relevant information
|
Table A3.3 Domestically produced goods and services exempt from commercial tax
Commercial tax exemptions
Goods: Solar panels, solar charger controllers, and solar inverters
|
Keywords
|
|
|
Secretariat TPR |
WT/TPR/S/407/REV.1 |
S-3§84 |
Saudi Arabia, Kingdom of |
2021 |
Measures |
Tax concessions |
Other |
Relevant information
|
3.84. On 19 October 2018, Royal Order No. A/17, approving the regulations for the Integrated Logistics Bonded Zone (ILBZ), was published in the Official Gazette. It provides a list of activities covered under the scope of the special rules and regulations: (...) certain recycling activities.
|
Keywords
|
|
|
Secretariat TPR |
WT/TPR/S/404/REV.1 |
S-2§46 |
Nicaragua |
2021 |
Trade Policy Framework |
Tax concessions |
Energy, Forestry, Services |
Relevant information
|
2.46. (...) There are also tax concessions for specific sectors with export potential, such as tourism, renewable energy, and forestry plantations (...)
|
Keywords
|
|
|
Secretariat TPR |
WT/TPR/S/404/REV.1 |
S-3§33 |
Nicaragua |
2021 |
Measures |
Tax concessions |
Energy |
Relevant information
|
3.33. The following products, inter alia, are exempt from VAT: (...) (xviii) solar panels and deep cycle solar batteries used for renewable electric power generation and energy saving lamps and bulbs.
|
Keywords
|
|
|
Secretariat TPR |
WT/TPR/S/404/REV.1 |
S-3§81 |
Nicaragua |
2021 |
Measures |
Tax concessions, Investment measures |
Energy |
Relevant information
|
3.81. (...) The Law on the Promotion of Renewable Electricity Generation (Law No. 532) provides that new projects and expansion projects undertaken by private, public or mixed ownership entities will benefit from the following incentives: (i) exemption from the payment of tariffs and VAT on machinery, equipment, materials and inputs; (...) ; (ii) exemption from the payment of income tax for up to seven years after the project has started commercial operations; (iii) exemption from current municipal taxes on real estate property, sales and registrations during the project construction, for 10 years, applied gradually (75% exemption in the first three years, 50% in the next five years, and 25% in the final two years); (...) The Law on the Exploration and Exploitation of Geothermal Resources (Law No. 443), as amended by the Law amending and supplementing Law No. 443 (Law No. 656), provides that, for projects involving geothermal exploration or exploitation, the incentives may be extended for 10 years from the date on which the plant concerned starts operations.
|
Keywords
|
Energy
Natural resources
Renewable
|
|
Secretariat TPR |
WT/TPR/S/404/REV.1 |
S-4§36 |
Nicaragua |
2021 |
Sectors |
Tax concessions, Investment measures |
Energy |
Relevant information
|
4.36. Nicaragua maintains a series of incentives to promote the use of renewable energy sources for electricity generation. The benefits granted include exemptions from, and reductions on, import tariffs, VAT, income tax, municipal tax, stamp duty and taxes on natural resource exploitation. In addition, investors in new generation projects based on renewable sources may, under certain conditions, enter into contracts with distributors without having to participate in a competitive bidding process.
|
Keywords
|
|
|
Secretariat TPR |
WT/TPR/S/406/REV.1 |
S-3§35 |
Mongolia |
2021 |
Measures |
Tax concessions |
Energy |
Relevant information
|
3.35. Mongolia has many tariff exemptions, either outlined in its main tariff law or in specific duty exemption laws or resolutions. The main list of goods exempt from customs duties has been expanded since the last Review, with five new categories added during 2014-17: (...) renewable energy research and production equipment, (...)
|
Keywords
|
|
|