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Contributor: Christophe Waerzeggers

Protected: Special Economic Zones and How to Tax Them

 Flurim Aliu, Mario Mansour and Christophe Waerzeggers | 31 August 2026
Fiscal, Discussion Notes | Tags: Industrial Policy, Tax Expenditures
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Christophe Waerzeggers

Christophe Waerzeggers is a tax lawyer and senior counsel in the Financial and Fiscal Law Unit of the IMF’s Legal Department. Before joining the IMF, he was a lecturer in tax and comparative tax law at Utrecht University and a guest lecturer at various universities, including Sydney Law School, the Norwegian School of Management, the Centre d’Etudes et de Recherches sur le Développement International in Clermont-Ferrand, and the University of Pretoria.
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