This guide is an outcome of a multi-year work programme on investment tax incentives undertaken by the OECD Investment Committee and Working Party No. 2 on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs. The programme seeks to improve understanding of how incentives are used across developing and emerging countries, and the extent to which they contribute to national and international development priorities.
The guide was jointly prepared by Sarah Dayan and Luisa Dressler of the OECD Centre for Tax Policy and Administration (CTPA), and Katharina Böhm and Fernando Mistura of the OECD Directorate for Financial and Enterprise Affairs (DAF), under the supervision of Pierce O’Reilly, Head of Business and International Taxes Unit and Martin Wermelinger, Head of the Sustainable Investment Unit. Strategic guidance was provided by Kurt Van Dender, Head of the Tax Policy and Statistics Division and Ana Novik, Head of the Investment Division. The authors also thank Ana Cinta González Cabral and Clara Gascon for inputs and review, and Samuel Delpeuch, Felix Hugger and Tom Zawisza for comments and discussions. Finally, the authors are grateful to Lucinda Pearson and Angèle N’Zinga, and Carrie Tyler, Ria Sandilands, Karena Garnier, and Alexandra Le Cam for their editorial and administrative support.
The OECD acknowledges with gratitude the valuable contributions of delegates to the Investment Committee and Working Party No. 2 on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs, as well as those of OECD experts and external stakeholders. The OECD further expresses its appreciation to the Government of Switzerland for its financial support.