The Second Meeting of the Working Group on the Measurement of Tax Expenditure held on May 31 through June 2, 2010 in Madrid, Spain came to a successful conclusion. The venue was the Institute of Fiscal Studies (IEF) of the State Secretariat of Finance and Budget of the Ministry of Economy and Finance of Spain.

The participant were Messrs. Filipe Nogueira da Gama from the Secretariat of Federal Revenues (RFB) of Brazil, Mr. Mauro Andino from the Internal Revenue Service (SRI) of Ecuador, Ms. María Luz Gómez López and Mr. Joaquín Iglesias de Ussel y Ordis from the State Agency of Tax Administration (AEAT) of Spain and Mr. Jorge Lecumberri Lopez from the Tax Administration Service (SAT) of Mexico. The CIAT Executive Secretariat was represented by the Director of Studies and Training, María Raquel Ayala Doval, the Manager of Tax Studies and Research, Miguel Pecho and the heads of the Spanish and French missions, Luis Cremades and Ángel González, respectively.

On this occasion, the CIAT Executive Secretariat reported on the responses of the member and associate member countries to the Questionnaire on the Experience in the Measurement of the Tax Expenditure that was distributed in late 2009.  The member countries of the working group explained in detail each of the answers provided, in particular those dealing with the problems arising from the identification of a tax measure as a tax expenditure and its classification according to taxpayer segment, economic sector or geographical area benefiting therefrom. The Internal Revenue Service of Chile also participated by means of a teleconference and lastly, the SRI of Ecuador and AEAT of Spain presented the first results of the diagnosis of the current situation based on the information provided by the countries.

The third and last face-to-face meeting of the working group will be held in the third week of November 2010, in Panama City, Republic of Panama.