SC Inputs on “Tax Incentives Principles”, February 2025
South Centre Inputs on “Tax Incentives Principles”
February 2025
The South Centre has provided its inputs on the Tax Incentives Principles Public Consultation Draft which was published on 10 December, 2024, by the Platform for Collaboration on Tax (PCT). This document builds on the 2015 PCT report on Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment.
The draft contains six principles, and detailed commentary to elaborate on each principle and direct stakeholders to additional resources. The principles are meant to help policymakers and other stakeholders navigate the policy, legislative and administrative issues related to tax incentives, with a particular focus on the circumstances of developing countries. The consultation process invited input on the draft’s content, coverage, applicability, and recommendations for refinement.
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South Centre Inputs to the “Tax Incentives Principles”
This article was tagged: Global Tax, Global Taxation, International Tax, International Tax Cooperation, International Taxation, Low Income Countries, Platform for Collaboration on Tax (PCT), Tax, Tax Cooperation, Tax Incentives, Taxation
