Building an Investment Tax Incentives database, released on the website of the OECD
On February 24, 2022, the report ‘Building an Investment Tax Incentives database. Methodology and initial findings for 36 developing countries” has been released on the website of the OECD. The OECD has constructed an Investment Tax Incentives database which compiles granular details on corporate income tax (CIT) incentives for investment. This paper presents the methodology used to develop the database and insights from an initial data collection in 36 developing ...