OECD_投资税收激励实用指南.pdf

APracticalGuidetoInvestmentTax

Incentives

APracticalGuide

toInvestmentTaxIncentives

ThisworkwasapprovedanddeclassifiedbytheInvestmentCommitteeon10December2025andbytheInclusive

FrameworkGrouponBEPSon18March2026.

Thisdocument,aswellasanyda

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