经合组织（OECD）：2026投资税收激励实践指南（英文版）-三个皮匠报告

1、A Practical Guide to Investment Tax IncentivesA Practical Guide to Investment Tax IncentivesA Practical Guide to Investment Tax IncentivesThis work was approved and declassified by the Investment Committee on 10 December 2025 and by the InclusiveFramework Group on BEPS on 18 March 2026.This document

2、,as well as any data and map included herein,are without prejudice to the status of or sovereignty overany territory,to the delimitation of international frontiers and boundaries and to the name of any territory,city or area.Please cite this publication as:OECD(2026),A Practical Guide to Investment

3、Tax Incentives,OECD Publishing,Paris,https:/doi.org/10.1787/427c66a9-en.ISBN 978-92-64-97951-2(print)ISBN 978-92-64-80166-0(PDF)ISBN 978-92-64-91296-0(HTML)Photo credits:Cover Felipe Dupuoy/DigitalVision.Corrigenda to OECD publications may be found at:https:/www.oecd.org/en/publications/support/corr

4、igenda.html.OECD 2026 Attribution 4.0 International(CC BY 4.0)This work is made available under the Creative Commons Attribution 4.0 International licence.By using this work,you accept to be bound by the terms of this licence(https:/creativecommons.org/licenses/by/4.0/).Attribution you must cite the

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6、dd the following text:This is an adaptation of an original work by the OECD.The opinions expressed and arguments employed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material the licence does not apply to third-party

经合组织（OECD）：2026投资税收激励实践指南（中译版）（87页）.pdf

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