经合组织（OECD）：2024年税收政策改革：OECD成员国及部分伙伴经济体报告（英文版）

The annual publication "Tax Policy Reforms: OECD and Selected Partner Economies" provides a summary and comparison of tax reforms across countries. The report documents the evolution of tax policy changes over time and highlights recent trends in country tax policy. This year’s edition covers tax reforms introduced or announced during the 2023 calendar year within 90 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD coun