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Liepāja Special Economic Zone : ウィキペディア英語版
Liepāja Special Economic Zone
Liepāja Special Economic Zone ((ラトビア語:Liepājas SEZ)) - is a zone in Liepāja, Latvia with a lowered tax rates, compared to the rest of the territory of Latvia. Liepāja Special Economic zone was established in 1997 for a 20-year period with the aim of developing trade, industry, shipping and air traffic, as well as international freight flow via Latvia. The goal of the Liepāja SEZ is to attract investments for the development of manufacturing and infrastructure, and creation of new jobs.
Companies with SEZ status operating in the free zone have the right to the following direct tax exemptions:
*80% allowance on corporate income tax;
*80% - 100% allowance on real estate tax.
The Liepāja SEZ covers approximately 30 km² which is almost 65% of the city territory. The SEZ territory consists of:
*Port (3.7 km² land territory, 8.1 km² - aquatorium).
*Industrial area of the town with total area - 5.427 km²
*Liepāja International Airport with total area - 2.511 km², it being the second largest airport in Latvia
*Former military base Karosta with total area approximately 20 km².
More than 20 km² of Liepāja SEZ territory are classified as "free territories", which are available for potential investors for development of business.
== Legislation ==

Law on Liepāja's Special Economic Zone - (http://www.portofliepaja.lv/lv/mm/Law on Liepaja Special Economic Zone.pdf )

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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