CINXE.COM

<!DOCTYPE html><html lang="en-US"><head><title>Just a moment...</title><meta http-equiv="Content-Type" content="text/html; charset=UTF-8"><meta http-equiv="X-UA-Compatible" content="IE=Edge"><meta name="robots" content="noindex,nofollow"><meta name="viewport" content="width=device-width,initial-scale=1"><style>*{box-sizing:border-box;margin:0;padding:0}html{line-height:1.15;-webkit-text-size-adjust:100%;color:#313131;font-family:system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica Neue,Arial,Noto Sans,sans-serif,Apple Color Emoji,Segoe UI Emoji,Segoe UI Symbol,Noto Color Emoji}body{display:flex;flex-direction:column;height:100vh;min-height:100vh}.main-content{margin:8rem auto;max-width:60rem;padding-left:1.5rem}@media (width <= 720px){.main-content{margin-top:4rem}}.h2{font-size:1.5rem;font-weight:500;line-height:2.25rem}@media (width <= 720px){.h2{font-size:1.25rem;line-height:1.5rem}}#challenge-error-text{background-image:url(data:image/svg+xml;base64,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);background-repeat:no-repeat;background-size:contain;padding-left:34px}@media (prefers-color-scheme:dark){body{background-color:#222;color:#d9d9d9}}</style><meta http-equiv="refresh" content="390"></head><body class="no-js"><div class="main-wrapper" role="main"><div class="main-content"><noscript><div class="h2"><span id="challenge-error-text">Enable JavaScript and cookies to continue</span></div></noscript></div></div><script>(function(){window._cf_chl_opt={cvId: '3',cZone: "www.oecd.org",cType: 'managed',cRay: '9138a9b0bbcb6009',cH: '73JvmQ6gBB0gP0TP6LQNPwm60GkID_jNbEYGhQrssEI-1739825564-1.2.1.1-NR5DkLunl0372l5YsXHI9Hppaxo6Mzwl7eHFCB.yvYG.FNpelFNVDDOTDqgxRbam',cUPMDTk: "\/en\/topics\/taxation.html?__cf_chl_tk=6wqPtu03k_V1012mlSFQua0CL0yKnBiHVGgd_yBQ7Ss-1739825564-1.0.1.1-PQgmRK.8YPB2ZwSlEe_vb6oqjWCk4XGINwnMuZ0r6kg",cFPWv: 'g',cITimeS: '1739825564',cTTimeMs: '1000',cMTimeMs: '390000',cTplC: 0,cTplV: 5,cTplB: 'cf',cK: "",fa: "\/en\/topics\/taxation.html?__cf_chl_f_tk=6wqPtu03k_V1012mlSFQua0CL0yKnBiHVGgd_yBQ7Ss-1739825564-1.0.1.1-PQgmRK.8YPB2ZwSlEe_vb6oqjWCk4XGINwnMuZ0r6kg",md: "EcJjwwyjoP9IDocjVTgVIP8Ge8DOVtdVu701Z0lbXZg-1739825564-1.2.1.1-zZVqVoKB5_jGRXrbBH435aRCvKFTsH_kqdk0UD7p8ILNeNik87.VQrnWPxupz3x7zaPvcacJKXdiPB4Vw7SQL.Ui63rZolQJSzm9geL5rf3fSOkxSJPfQS0Grz7TxvBoTFlBsrWf1VSmCsEmyGnSuataDTnuRhOuovp93JhmfT4FVd3oV7uYmdjZ.WHA4lpbg65gysjcUA1qn7kX6rknLZ_yGXcgY3QByBw7DOXjedQ1DR.YSNJo9lLSoVtoMKhhjDVVyGAYOsbqekCIKMGgwlCZmQs41bl0onp16ToIhMV3nPen30QXQWv7nPkrK9g2f5W1oIMEMyP6F06O5_l1N_oT3vUAEQ8uPR.OorxWRrwkwzyQc.8UcNU4_JRR11vSeNLaF1Q9cF5tgGz5eEJbEGjDZZ9hIA3sMVIn7YJTn3PaiWx0ooZV8m8CP4dRED8bigNCDCWUA1qNtA.eZCzCmigZtxDTjaB3AEBle5a0f.idgzTNE6iJRTJW3QEYOsxMvBtEavrzJCEvtLu2iV1cNcwFGZ5CGf3TCJpXAO7CEfGS9uwwPGqhDOQ_AfnSwKGiWg.BKyrD03Rz20qhub6i1fPLATdYnxzMyRwoavy4Mlh3SOeQvrseKN59JQ54LqQIghy5pw.S569mjtZyd3wNNFfm1UDrKHvMyyZukeoxBzQjhElpGYn7t1tsuTGU8bV.YxZPgvi..UikmegTc6pIvwere_.fXJrUVLQMz1Lv6AUYs14s6qEtOIPgTJyzJKecSRduBXUacqXdEtdn0clsKEwoQ8H9y3NCxryIhZ5oZciNbVM22AHS0HpMns7yJgN5Pw6H.gXTOUxR_WBse7RImWeQvEWRemzru.0IBzrLekjH1fx2mUu.pBndpWvtnDPU58iBGOvfe7YxyBNEEFXHC70zmcREjF.kLMyJAnxWuQh4qC_0YeMrflaKeJSlMABYTe46W7uHUhqRV.UPtVqRnZ.h6taFs9KsfG0M2e67gVPUlc.vInLapRStNz0hawO2A6_AhKIZk7oTfX982Kzn_eLJpQNweOxZjs.KCPzCS2lpNVHxxKN8mQKbB0QfwJ7TZRMIttIeotxZqo1hJ2nBGq4S6L9H0BnxKi1fVVH_tOieepKtYmd1ha1U2QU1mhh00ENKTtxBmteRYtNUXb7rW8NwEbT6Dr3L3q8xeLPGw6aU9Pl6Fq_deG3Xk6PAVpTf8bflCTyv3IjoDQS6WzzKj7GxRWDXelA1N7qpLaZs8OEtRnIj9zm3ghU0qK.yLXK2e_Ol6vCil9rKlvDgzGWpDNCr3vtiQl_p2PU_OEELDBE2sXdbgl3doqzYcWQ9AvZjU2yuPKpA4_WkPAz2Au3p1u918B_9jAYezUlkKVL18jEEk70EyWYfkdK0aOK2PaDqNXCqMmjTCK9rcVMsIr2JoHNo.7kLHfJB48xI8_IVOW4rxq6AG2nDPX76dSKyndbdpQAnQraCbV_iREKYZMqp8p_sRBWihr_llfxknmWCbuwyXkowbLiQzEMCWBNoJO7nB1nt0ncBKLJ9Q4viUuEgG72j.PcjJZ8tSEpT1P3XgxT0wUtMHNeFD1GHfnMaxt9XPGNYUxg7dk6k9J0JHyqtfeGscTDZtDcmcALuC5Ya7qo28akvEXnmS6hCLYlN7Sn6FL3yztQTWFgbKKEFZMzqo0o0vBc5UCO2CMHMFRn2FDZMFLpx7.Ww1G8qLT.qQZJ0O0Mqk1iu4bGDz2xgNLJnciJc8aWFWWpE8anoB7uSJM.eD_KoYhIe_NthU5tMrL6cgy6KA7IbJlcU6g.V7rBzc_j7cUYPKejs89Kge47Mpp9PAbCwG0MNa45ITNZQ.Cz3gch7NKI9rApt.KxxTfXzRJmXoE_GSGXS1FXauQsGmGi_6snF43n7ojzwLl_km96XuTshBr2q2U.acWgWkIruw3wqk.eeHAafftnZ4Xj19AgynEzYIGsx1ztyhQzhgbK_fS61P.83v.p4WNFnENnbdcFH2xjH6oSNVzJMgs2Re9TjeoJVSCcFiBf9181ZqhcQVgMTGBJI64gV6AOnY667h2m7cbxs7jyo0nogJcjMJOxl5rvOD2Z9YlmyxYVyLW.ndDSCPVwv6zUQDrbzU9g5NZyVHNx2Z7K4Cz_dFSxflBBDZby2bdPg1PFxeG4lgg5DPDdRgxCERGECVsNFX6Z6Pliv9sgvEIOu9u4t4Vqp1Gv0dXX5UHJJyTTNBpYmruHLnIrjb8uLuBSU58sX.NSSeJk4Sm6IN3eEh6V_H7PUQc7fPc7.tYgJY_vAmM0EtngxyalBVXFAb82hKpIPWyMcXpZiDIl7wLg_6RX3Xewa5v4EYM69ynzRXQRmm5MtbRa3Xz6ombUT8d91PejeoHqtXX3A5D.RuagMn9fCCU09IXaWSjDXOBUQvX1Amq9kuAG_iJyP4Bug8pdTUegoU6x6yxmucuObfS_lAB3zG9Q_b9DV7BbbTTgaiCTJoJoU9KUW7I822x3aGaLeSBj8sJCEYX1oMcRTJ4MfilT.ZN_Hp1Y",mdrd: "imVmzgMsqkS_2zwr2wH6m_HZHmBRtOKlt.952fAUP8c-1739825564-1.2.1.1-MMZVEEN_QdKfPBW15NA43uaudnpZ0YyyYxIUGd0qLR8tXC3GA5AuH27DPlynxF5j_r5kyX5nhzfCFSR1hqE9atFzSJzVgAuheufZ5ITZ86IUD0sise_tu9ODwzh1mXjtUAV4hIjOKPSLJNKe6RmYIXx5DSLjy2eBgWSueqVHpEqta6iDos15emYX11fr_PO5t_KqwB_Chvxg6k8vOfj9rx3IpfeIqvGVVv5N_rHQU.SjWaWg5W87YXrb8OLaPUhEDelK8A9KsKwLLWaofM5azjMBuZon90N26YIWVY99ogDg6MqjoKCFVbGuaaOwbOi.T8wZGmin..uYKHrVHueMQCHzynVWKAKiAygDmr8hHa9QM1.LEGBiHbyy.q98QQxcEUPU_K9e70U.XYVgeO70Q1koIFPTnPrye3xXDf4UFPfY6OCckJkm4AIxqyJdrUE.IT2f3R9ZNCM_7Bh5G8SBQL78PrrYCvlXmFKcIeWXXTfrW5bXFzViuWJ1A6MUhYiiaIWplibVL3LQqV4xp0JVf.JdCFS1O9afuTVlE4Ngj8_ud4.a_YJ4LPSSjfW5czD2UqI_EDX17B8cxX3LJyGschX0ILzKFCtA8Kja.gYR01pK8n5rVPinKH1IpoTrMJvjLjm8K9IgxWMnvU7k00x7wJZHmdqeYnQ242wPAqxSA1YVFntVR8clrZ3uKsmz46v52_Fll9rl._COoDOLqsjXlPjnD8k3PoPmkYXeE8QyReSlyNXkXObP_AFXtVLDxokKLuuEQ1r1x4LECMywqdnRjDHjBKa4ogpVWxPQfeo.biU1akn1oRC5LtAAaXz7EMIUhZiY4ilfaLk1hlUjorRBeogqe5LTtFXMN.b2iMlAGsWOyGegm8cykoY9lt9m21THw7Ggafu_8K333iSNlS10iFahY288lPKpWmbNdChBCirqPwzH.eSO1K9EJnE5LBMxAeHyrrFgDJUH.ONjlW_SRDOFi4pGDD38SQBNTAxRaWNXFGUSORmJUYQ1OjE4B3RbihnvEt2w6g6guYuFV7F7dqnAnJctCBh.LPRWiwnyQrqXR6khZSF4CPh_m19zyIfigdA3OKC_wADAf3a6pA.OC3ETOmA0x4mcBaNe4958mWcdinOHY06suJ0aDaINxPHxtgdS8skBvaAXXvfQ9qZMWrK51Hm4dilwqJWq.qwAKpbuh2vyuZD7mr4H30TP4oAqJVssJpFU0KVdnjzTxew8BcAQxisx4IhUaW0tTeQ1K.jjf2PJLwTRSeRHGZ35MPIOGwGXDTs5fGXGffC_4XJdjx7oSGgLlspZTnuUElcIYzAgl9tsZPtRfH1pr07WveEY0Mi9lgmZZjxJ5pysqWS8d2.5aTgb2ntyf6CimbIrkru2WwePs1poulzDGCJ5Ms2SE72aagZ1CmxvZ2cm0mwe7wLmW3aYCm2_m7F2mZ2ZTPT4DvERCptz7o6g.jkbTMIU2paL0N4hGYCWZQ.vB4C0ufZCe83sfjQh0LPD0B3xGYFELYvlY8BRVhL.hmXnCmcwIMl3i0xoa6wzr2PsRfJrPAhaLfZyiOKTiySc7z._Y7ZfsM_idLtA6wiuGot_Kur4ssETa0rE3HX1m7WwrGHSjowcGe0jRDXwdim2zQMtNcXvtfa.c1XcJmdUn6uA_bbJxP4M5wGIXytkYOTqfg9lAOHUmgKZyxCzgaVPybzME.4dqRCrxGRZLpZBzRF2cIw825XKujtXzDd4JRxmEE0FQ_THRTM06LkqJYI4lePCTohyBSbkcA6bSem1ii8bdGjkF97vlbeQMcKVgdcZS3Vw41eOpghS0j2qp7tJL0WcgKrSWuFdhI5miqXc1h3z.U2lI_ldoa5KwNzMtFbImGB9enqivD2Vl7LqVsaluaikoWNoBNRVUN16faC6jiDbjG6T67WjiYdRuZLWVJzgsyazqnkGDrBRQ8X0UIPZVb25KgM"};var cpo = document.createElement('script');cpo.src = '/cdn-cgi/challenge-platform/h/g/orchestrate/chl_page/v1?ray=9138a9b0bbcb6009';window._cf_chl_opt.cOgUHash = location.hash === '' && location.href.indexOf('#') !== -1 ? '#' : location.hash;window._cf_chl_opt.cOgUQuery = location.search === '' && location.href.slice(0, location.href.length - window._cf_chl_opt.cOgUHash.length).indexOf('?') !== -1 ? '?' : location.search;if (window.history && window.history.replaceState) {var ogU = location.pathname + window._cf_chl_opt.cOgUQuery + window._cf_chl_opt.cOgUHash;history.replaceState(null, null, "\/en\/topics\/taxation.html?__cf_chl_rt_tk=6wqPtu03k_V1012mlSFQua0CL0yKnBiHVGgd_yBQ7Ss-1739825564-1.0.1.1-PQgmRK.8YPB2ZwSlEe_vb6oqjWCk4XGINwnMuZ0r6kg" + window._cf_chl_opt.cOgUHash);cpo.onload = function() {history.replaceState(null, null, ogU);}}document.getElementsByTagName('head')[0].appendChild(cpo);}());</script></body></html>