Policy brief “Tax policy reforms in low- and middle-income jurisdictions” published
On December 16, 2025, the OECD Policy Brief “Tax policy reforms in low- and middle-income jurisdictions” has been published on the website of the OECD. This policy brief reviews the tax policy reforms introduced by the 31 low- and middle-income jurisdictions that responded to the OECD’s annual tax policy reform questionnaire and were also covered in Tax Policy Reforms 2025: OECD and Selected Partner Economies, which covered 86 jurisdictions this year ...