OECD Tax Policy Reviews : Colombia 2022

OECD Tax Policy Reviews Colombia 2022

This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries' tax systems or zoom in on a specific tax policy topic. This report provides an in-depth asse...

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Bibliographic Details
Main Author: Organisation for Economic Co-operation and Development (author)
Corporate Author: Organisation for Economic Co-operation and Development, author, issuing body (author)
Format: eBook
Language:Inglés
Published: Paris : OECD Publishing 2022.
Series:OECD Tax Policy Reviews
Subjects:
Taxation.
Taxation
Business & Economics
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704850406719
Table of Contents:
  • VAT revenue forgone linked to the Free Trade Zone exemption
  • Measuring and Reporting Corporate Income Tax Expenditures
  • Benchmark approaches across OECD countries
  • Executive Summary
  • List of Personal Income Tax Expenditures
  • Drafting the First Tax Expenditure Report
  • Structure and Important Clarifications
  • List of Corporate Income Tax Expenditures
  • Measuring and Reporting Personal Income Tax Expenditures
  • Foreword
  • List of Tax Expenditures in the Value-Added Tax
  • Income Tax Benchmark Proposal for Colombia
  • Identifying and Measuring Tax Expenditures in the Value-Added Tax.

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