Abstract
The article is devoted to the consideration of foreign experience in the legal regulation of territorial preferential regimes. The greatest emphasis in the article is on identifying limitations, including those determined by the principles of constructing the state tax system, as well as the international obligations undertaken. Several countries with experience in creating territorial preferential regimes, as well as members of various international associations, were selected as examples for analysis. The article also analyzes the findings of the study on the negative experience of using preferential regimes in developing countries and its reasons.
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