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220928 ||| eng |
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|a 9789264678132
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|a 9789264376199
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|a 9789264344433
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|a OECD Tax Policy Reviews: Colombia 2022
|h Elektronische Ressource
|c Organisation for Economic Co-operation and Development
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|a Paris
|b OECD Publishing
|c 2022
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|a 205 p.
|c 21 x 28cm
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|a -- Drafting the First Tax Expenditure Report - Structure and Important Clarifications -- VAT revenue forgone linked to the Free Trade Zone exemption -- Income Tax Benchmark Proposal for Colombia -- 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 -- Executive Summary -- Measuring and Reporting Corporate Income Tax Expenditures -- List of Personal Income Tax Expenditures -- Benchmark approaches across OECD countries -- Foreword
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| 653 |
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|a Colombia
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| 653 |
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|a Taxation
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| 710 |
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|a Organisation for Economic Co-operation and Development
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|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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|a OECD Tax Policy Reviews
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|a 10.1787/054722db-en
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/054722db-en
|x Verlag
|3 Volltext
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|a 336
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|a 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
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