Published on the website of the OECD: “Investment tax incentives in Latin America and the Caribbean: An analysis using effective tax rates”
On Tuesday, June 30th, 2026, the report “Investment tax incentives in Latin America and the Caribbean: An analysis using effective tax rates” was released on the website of the OECD. This paper analyses corporate income tax incentives for investment in ten Latin American and Caribbean (LAC) countries. It finds that incentives are often tax exemptions, but expenditure-based incentives are more common than in other developing regions. Tax incentives tend to ...
Corporate tax remains a key revenue source, despite falling rates worldwide. Effective average and marginal corporate tax rates of Curaçao for 2017 determined by OECD
Taxes paid by companies remain a key source of government revenues, especially in developing countries, despite the worldwide trend of falling corporate tax rates over the past two decades, according to a new report from the OECD. This was announced by the OECD in a press release dated 15 January 2019. A new OECD report and database, Corporate Tax Statistics, provides internationally comparable statistics and analysis from around 100 countries worldwide on ...