OECD Releases Working Paper on Investment Tax Incentives in Latin America and the Caribbean

The OECD has released a working paper on Investment tax incentives in Latin America and the Caribbean.

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Abstract

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 involve multiple eligibility criteria and are implemented through fragmented legal and institutiona…