Investor Presentaiton
MENA-OECD
INVESTMENT
PROGRAMME
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III. Incentive Framework
The use of incentives should be consistent with the agreed
upon "Conclusions of the MENA Task Force on Incentives,
29-30 June❞
Tax incentives inside zones should be harmonized with the national
tax system; thereby leveraging the introduction of zone reform for
achieving overall tax reform;
The use of performance based incentives should be through a
country's tax code rather than through special legislation; as to
increase the effectiveness of tax administration;
Where tax incentives are offered, the introduction of sunset clauses
is encouraged; as long term commitments create equity problems.
Various MENA countries have introduced such clauses when granting
incentives.
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