Platform for Collaboration on Tax Releases Tax Incentives Principles
The Platform for Collaboration on Tax (PCT) has announced the release of the final version of the Tax Incentives Principles. The PCT is a joint effort launched in April 2016 by the IMF, the OECD, the UN, and the World Bank Group. The principles are intended to support governments in developing the rationale for tax incentives and in strengthening their design, implementation, and evaluation. …
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