The 3rd CIAT Tax Studies and Research Areas Network Meeting was held from September 17 to 19, 2012 in the city of Santo Domingo, Dominican Republic with a central topic “Estimating the effective tax burden on investment”.

The meeting brought together delegates from 17 countries in the region and was also attended by representatives of ECLAC, the OECD and the Ministry of Finance and Public Administrations from the Kingdom of Spain.

The meeting started discussing again the relationship between taxes and investment in Latin America, with a particular emphasis on direct foreign investment. The pros and cons between the two (2) major approaches to estimate the effective tax burden on investment were then debated, namely the retrospective (ex-post) and prospective (ex-ante) methods. For the first case, the countries’ experience based on National Accounts measurements or on taxpayers’ returns was explored. For the second case, the basics of the calculations based on the investment theory were presented.

This year the meeting combined presentations from countries and agencies with group exercises, which benefit much to the discussion among participants about the different aspects of presentations.

This important event was possible by the generous sponsorship of the European Community and the DGII invaluable support.

The meeting also served to strengthen the CIAT Tax Studies and Research Network Areas 2012-2013 program of activities, which will undoubtedly contribute to strengthening the support of the Executive Secretary to member countries.

Official photo of the event.

See: CIAT Tax Studies and Research Network

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