The PCT workstream on tax incentives is currently focusing on the review of tax incentives policies for investment in light of recent international tax developments, including the introduction of global minimum tax under the Global Anti-Base Erosion Rules (GloBE). It is also exploring the potential role of tax incentives in addressing climate targets and green transition with a particular emphasis on the needs of developing countries.

This page showcases curated knowledge resources relevant to tax incentives. It includes policy reports, technical assistance notes, guidelines, academic papers, and statistics from PCT Partners and external sources. The list is updated regularly.