Tax incentives in developing countries: a case study—Singapore and Philippines

Author(s):
Mosquera Valderrama, I.J. (0000-0002-6725-0552); Balharová, M.
Editor(s):
Lesage, D.; Lips, W.
Published
2021
Publication type
Part of book or chapter of book

Abstract

The first aim of this chapter is to compare the tax incentives for developing countries with a case study of two countries: Singapore and the Philippines. Following this comparison, the second aim of this chapter is to

evaluate the tax incentives granted in Singapore and the Philippines considering a new proposed evaluative framework for tax incentives in light of the Sustainable Development Goals (SDGs).

Tax incentivesBEPSPhilippinesSingapore
Date issued
2021-03-01
Language
English
Publisher
Cham: Springer
Is part of
United Nations University Series on Regionalism (2021), Pt. 19, p. 119-147
ISBN source
9783030648565
hdl
1887/3275612
doi
10.1007/978-3-030-64857-2_7

Funding

Sponsorship
Horizon 2020(H2020)
Grant number
758671