The Third Meeting of the Working Group on the Measurement of Tax Expenditure was successfully concluded. It was held at the headquarters of the Inter-American Center of Tax Administrations (CIAT) on January 31, through February 2, 2011.

The participants were: Filipe Nogueira da Gama from the Secretariat of Federal Revenues (RFB) of Brazil, Ximena Amoroso and Mauro Andino from the Internal Revenue Service (SRI) of Ecuador, Joaquín Iglesias de Ussel y Ordis from the State Agency of Tax Administration (AEAT) of Spain, Hugo Roldan from the Superintendency of Tax Administration (SAT) and Jorge Lecumberri Lopez from the Tax Administration Service (SAT) of Mexico. The CIAT Executive Secretariat representatives were: the Director of Studies and Training, María Raquel Ayala Doval and the Tax Studies and Research Manager, Miguel Eduardo Pecho Trigueros, as well as the Heads of the Spanish and French Missions, Luis Cremades and Isabelle Gaetan, respectively.

The issues considered at the meeting were: the conceptual framework of the draft CIAT Tax Expenditure (TE) Manual and the chapters on “international practice”, “best practices”, “The correct identification of tax expenditures”, “Conventions proposed by the Working Group for the Measurement of the Tax Expenditure” and “Facilitating the cost-benefit evaluations” of said manual.

(información grupo de trabajo)

Working Group on the Measurement of Tax Expenditure