OECD Investment Tax Incentives Database 2024 update: Corporate income tax incentives in emerging and developing economies

The 2024 update 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. The database highlights trends on the design, targeting and granting of CIT incentives, notably in terms of instrument-specific design features and...