The year 2018 has been characterised by a continuing trend towards reducing corporate taxation rates. This is the conclusion of an OECD report published on Wednesday 5 September, describing the main trends observed in the tax policy of 38 countries.
According to the report, France, Latvia, Argentina and the United States have carried out wide-ranging tax reforms this year focusing on supporting investment, by means of corporate tax cuts, but also changes to the taxation of assets and the...