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Global minimum tax still a head-scratcher for developing countries

Policy-makers and free zones developers are unfazed by the OECD-sponsored reform. By Jacopo Dettoni, fDi Intelligence


In a meeting with prospect investors, Jamaican industry minister Aubyn Hill eloquently conveyed his vision for a new free zone in Caymanas, Kingston. A smirk appeared on his face as he delivered the final line.


“Developers will enjoy a 50-year total exemption on corporate income tax,” Mr Hill said on June 16, seemingly indifferent to the 15% global minimum tax rate that 136 countries, including Jamaica, are expected to implement from 2023 onwards.


His remarks embody the ambiguity of many developing countries towards the OECD-sponsored reform. While most of them subscribe to the idea behind the reform, they cannot help seeing fiscal incentives as a key pillar of their investment promotion strategies.


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