The OECD released a Practical Guide to Tax Incentives on 27 April 2026, which is meant to support policymakers and practitioners, particularly in developing and emerging economies, to better design and implement tax incentives.
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Executive summary
This Practical Guide to Investment Tax Incentives supports policymakers and practitioners, particularly in developing and emerging economies, to better design and implement tax incentives. Tax incentives are used widely by governments but the…