Vienna, 29-30 October 2008
The South East Europe (SEE) working group on tax policy analysis met on 29-30 October 2008 to begin work on tax policy in the framework of the Outline of the Investment Reform Index approach and methodology (IRI). Part of the OECD Investment Compact for South East Europe, the working group aims to assemble senior tax policy officials from the finance ministries of South East Europe and initiate discussions on tax policy.
The group recognises the sovereignty of tax policy, and emphasises the mutual benefits of sharing information, experience, and views in a range of tax policy issues relevant to economic development.
Participants at the first meeting of the group in Vienna on 29-30 October 2008 considered a proposed structure for the tax component of an Investment Reform Index (IRI) framework aiming to identifying areas where the OECD may provide technical assistance -- both in relation to economic models to assist tax policy analysis, and assessments of the pros and cons of alternative policy approaches.
Participants were also encouraged to identify how the proposed structure of the tax component of the IRI should be adjusted to better reflect their needs in relation to their current reform projects, and to a basis for establishing where technical assistance may be usefully provided.
A roundtable discussion on the topic of taxation of small and medium sized enterprises (SMEs) also took place.
Overview of tax policy and the Investment Reform Index
Outline of the Investment Reform Index approach and methodology
Background note on the taxation of SMEs