The Platform for Collaboration on Tax Published the Tax Incentives Principles

Washington, D.C. – May 19, 2025 –The Platform for Collaboration on Tax (PCT) has released the final version of the Tax incentives Principles. These aspirational principles are intended to support governments in developing the rationale for tax incentives and in strengthening their design, implementation, and evaluation. They address common risks—including revenue loss, economic distortions and governance challenges—and cover the full life cycle of a tax incentive. Acompanying remarks provide further detail and references to relevant guidance.

The final version reflects the feedback received during the public consultation held earlier this year.