South East Europe: 3rd meeting of the Working Group on Tax Policy Analysis
The third meeting of the South East Europe Working Group on Tax Policy Analysis was held on 10-11 June 2010, in Sofia, Bulgaria. The meeting was co-hosted by the OECD Investment Compact and the National Revenue Agency, Ministry of Finance, Bulgaria.
The meeting focused on the following topics:
- Taxation, innovation and intangible 'knowledge' capital
- Taxation and training
- The tax chapter of the Investment Reform Index 2010 publication
- South East European country tax responses to the global economic crisis
- European Union country tax responses to the global economic crisis
- Implementing pro-growth tax reforms
- Combating tax fraud in South East Europe
Participants gathered in Sofia, Bulgaria, for the third meeting of the South East Europe Working Group on Tax Policy Analysis on 10-11 June 2010. This year's meeting focused on the tax treatment of training and innovation.
Questionnaire on tax treatment of knowlege capital
Questionnaire on tax treatment of training
- Tax treatment of creation, acquisition and use of knowledge capital and tax treatment of training: this presentation gives a general overview of: (i) the tax treatment of R&D, the purchase and license of patents and the own-use and license of self-developed and acquired patents; (ii) the tax treatment of training, including the purchase of training services by companies and individuals. Additionally, the presentation lists the advantages and disadvantages of alternative tax treatments.
- South East European country presentations on taxation and innovation and taxation of training: presentations were given by Bulgaria on both training and taxation and innovation and taxation. Presentations were also given by Croatia and Romania.
- The tax chapter of the Investment Reform Index 2010: this presentation reviews South East European countries' self-assessments on tax within the Investment Reform Index 2010.
- EU country tax responses to the global financial crisis: a presentation was given on European Union members' tax responses ot the global financial crisis. Additionally, a presentation was given on a European Commission's Staff Working Document "Innovative Financing at a Global Level" (original document can be found here).
- Implementation of pro-growth tax reforms: this presentation covers recent OECD work on taxation and economic growth, the political economy of tax reforms and the implementation of pro-growth tax reforms.
- South East European country tax responses to the global economic crisis: presentations were given by Croatia, Bulgaria, Kosovo under UNSCR 1244/99, the former Yugoslav Republic of Macedonia and the Republic of Moldova. The presentations reviewed the implications of the global financial and economic crisis on debt and fiscal policies, and tax-related anti-crisis measures that were implemented in response to the crisis.
- Combating tax fraud: presentations were given by Bulgaria and Croatia. They reviewed steps taken and considered to address tax fraud.
More information on the South East Europe Working Group on Tax Policy Analysis . Previous meetings were held in Dubrovnik, Croatia and Vienna, Austria.