OECD Tax Policy Reviews : Colombia 2022

OECD Tax Policy Reviews Colombia 2022

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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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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autor Corporativo: Organisation for Economic Co-operation and Development, author, issuing body (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2022.
Colección:OECD Tax Policy Reviews
Materias:
Taxation.
Taxation
Business & Economics
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704850406719
Tabla de Contenidos:
  • 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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