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OECD Tax Policy Reviews: Colombia 2022
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Product Details
Format:
Paperback
Pages:
204
Publisher:
OECD (July 29, 2022)
Language:
English
Audience:
Professional and scholarly
ISBN-13:
9789264706712
ISBN-10:
9264706712
Dimensions:
8.27" x 11.02"
File:
TWO RIVERS-PERSEUS-Metadata_Only_Perseus_Distribution_Customer_Group_Metadata_20220817160820-20220817.xml
Folder:
TWO RIVERS
List Price:
$54.00
As low as:
$41.58
Publisher Identifier:
P-PER
Discount Code:
A
Overview
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 assessment of Colombia’s tax expenditure reporting practices and makes specific recommendations as to how the measurement of tax expenditures and their reporting can be improved. In particular, the review introduces a benchmark for the corporate and personal income tax and the value-added tax and calculates revenue forgone from income tax expenditures.
