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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.

Meeting documentation

Agenda

Participants list

Note on taxation and research and development

European Commission note on innovative finance

Questionnaire on tax treatment of knowlege capital

Questionnaire on tax treatment of training

Investment Reform Index 2010

Meeting presentations

• 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.