OECD Investment Tax Incentives Database 2024 update: Corporate income tax incentives in emerging and developing economies
On Wednesday, March 19, 2025, the OECD released the publication “OECD Investment Tax Incentives Database 2024 update: Corporate income tax incentives in emerging and developing economies”. Click here to go to the page on the website of the OECD regarding this publication. The 2024 update of the OECD Investment Tax Incentives Database (ITID) provides insights into corporate income tax (CIT) incentives for investment in 70 economies, mostly emerging and developing ...
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 ...