The OECD has released the Investment Tax Incentives Database 2024 update, providing insights into the design, targeting, and governance of corporate income tax incentives to attract investment in 70 emerging and developing economies. --- Executive summary The 2024 edition of the OECD Investment Tax Incentives Database (ITID) provides insights into corporate income tax (CIT) incentives for investment in 70 economies, mostly emerging and developing.1 It describes trends in the design, targeting and granting of CIT incentives, and their alignment with sustainable development objectives. It also provides insights into the evolution of CIT incentives over the 2022–24 period in the 52...