This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the OECD Member countries, the members of its Development Centre or of the United Nations, the Inter-American Center of Tax Administrations (CIAT) or the Inter-American Development Bank (IDB), its Board of Directors, or the countries they represent.
The names of countries and territories and maps used in this joint publication follow the practice of the OECD.
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This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.
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