On 9 July 2015, the OECD released a consultation paper on options for low income countries’ effective and efficient use of tax incentives for investment.
BACKGROUND
The G20’s Development Working Group (DWG) has invited four International Organisations (IMF, OECD, UN and World Bank) to write a report on options for low income countries’ effective and efficient use of tax incentives for investment. The underlying concern of the DWG is that low income countries often face acute pressures to a…