Export processing zones (EPZs) are defined as: "industrial zones offering special advantages, designed to attract foreign investors and in which imported products undergo processing before being exported or re-exported" (ILO, 2014). For several years, this concept has raised several debates about its interest, its contribution and its regulation. At the WTO level, the debate took place when developing countries demanded that the subsidy measures linked to these zones be maintained as extensions, and also, opinions were divergent as to their role in the economic recovery of countries seeking development. In order to attract FDI to the established free zones, several countries have put in place attractiveness strategies that have relied on sp...