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 ...