Tax policy reforms in low‑ and middle‑ income jurisdictions

Organisation for Economic Co-operation and Development2026-02-07 收录

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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.

Tax policy reforms in low‑ and middle‑ income jurisdictions

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