Tax Policy Reforms 2023

This is the eighth edition of Tax Policy Reforms: OECD and Selected Partner Economies an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the tax policy reforms introduced or announced in 2022 in 75 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting including all OECD countries.