OECD Tax Policy Reviews: Colombia 2022 / Organisation for Economic Co-operation and Development..

Format:

Book

Government document

Contributor:

SourceOECD (Online service)

Series:

OECD Tax Policy Reviews,.

OECD Tax Policy Reviews ;

Language:

English

Subjects (All):

Taxation.

Colombia.

Local Subjects:

Colombia.

Physical Description:

1 online resource.

Place of Publication:

Paris : OECD Publishing, 2022.

Summary:

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.

Contents:

List of Tax Expenditures in the Value-Added Tax

Identifying and Measuring Tax Expenditures in the Value-Added Tax

List of Corporate Income Tax Expenditures

Measuring and Reporting Personal Income Tax Expenditures

Drafting the First Tax Expenditure Report - Structure and Important Clarifications

Executive Summary

VAT revenue forgone linked to the Free Trade Zone exemption

Measuring and Reporting Corporate Income Tax Expenditures

Income Tax Benchmark Proposal for Colombia

List of Personal Income Tax Expenditures

Benchmark approaches across OECD countries

Foreword.

Notes:

Title from title screen (viewed May 1, 2017).

ISBN:

9789264344433

9789264678132

9789264376199

Access Restriction:

Restricted for use by site license.