ATI Follow-up Technical Meeting on Tax Expenditures (Asia)

Building on the Regional Workshop on Tax Expenditures in Asia that took place in Manila last year, the Addis Tax Initiative (ATI) together with the Council on Economic Policies and the German Institute of Development and Sustainability (IDOS), as well as the Inland Revenue Department of Nepal, the Asian Development Bank (ADB), and the United Nations Development Programme (UNDP), have co-organized a follow-up technical meeting on tax expenditures for the region. The event (by invitation) was held in Kathmandu from 7-9 May 2024.

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  • The convening in Kathmandu was part of a series of regional workshops and follow-up technical meetings on tax expenditures that build on ATI Commitment 3, as well as the Global Tax Expenditures Database (GTED) and the Global Tax Expenditures Transparency Index (GTETI) published by CEP and IDOS. The technical meetings have been designed to provide a platform for ATI member countries and other interested governments to exchange with regional partners and international experts on the estimation, reporting, and evaluation of tax expenditures. The events also served as a platform to advance collaboration in the field.

    The full report of the previous workshop in Manila is available here.  

    Watch the highlights from the ATI Meeting on Tax Expenditures held in Manila, the first of the series with a focus on Asia.

    In 2023, two other technical meetings were held for West & East African countries, respectively in Ghana and Tanzania, with a similar format.

  • Tuesday, 7 May 2024
    Data Requirements, Benchmarking & Estimation of Tax Expenditures
    08.30-09.00Registration
    09.00-09.30Welcome Address & Introduction
    09.30-10.30Session 1 – TE Developments in Partner Countries
    10.30-11.00Coffee Break
    11.00-12.15Session 2 – Data Requirements for TE Estimation and Evaluation
    12.15-13.45Lunch Break
    13.45-15.00Session 3a – Establishing a Benchmark
    Session 3b – Redesigning Tax Return Forms to Better Capture TE Data
    15.00-15.30Coffee Break
    15.30-17.15Session 4 – Estimating Revenue Forgone (I)
    18.00-21.00Reception
    Wednesday, 8 May 2024
    Estimation, Reporting & Evaluation of Tax Expenditures (TEs)
    08.30-08.45Welcome to Day 2 & Setting the Stage
    08.45-10.30Session 5 – Estimating Revenue Forgone (II)
    10.30-11.00Coffee Break
    11.00-12.15Session 6 – TE Reporting
    12.15-13.45Lunch Break
    13.45-15.15Session 7 – Ex-ante Assessment of TEs
    15.15-15.45Coffee Break
    15.45-17.30Session 8 –Ex-Post Evaluation of TEs (I)
    18.00-21.00Dinner
    Thursday 9 May 2024
    Evaluation and Governance of Tax Expenditures (TEs)
    08.30-08.45Welcome to Day 3 & Setting the Stage
    08.45-10.30Session 9 – Ex-Post Evaluation of TEs (II)
    10.30-11.00Coffee Break
    11.00-13.00Session10 – Tax Incentives and the GloBE Rules
    13.00-14.00Lunch
    14.00-15.00Session11 – Governing TE Regimes
    15.00-15.30Session10 – Closing Remarks