The Technical Working Groups approved the Annual Work Plan and formed the working subgroups to develop the thematic axes prioritized at the Cartagena meeting:
Topic 1: Progressivity of the tax systems.
Focus on the analysis of national, regional and global experiences of income tax and wealth tax. The analysis of the effect of new forms of work (topic 4) on income tax will be incorporated. Chile coordinates this working subgroup.
Topic 2: Tax benefits
Focus on the analysis of national, regional and global experiences in the measurement and design of tax benefits, as well as their interaction with changes in international taxation (Pillar 2). The Dominican Republic coordinates this working subgroup.
Theme 3: Environmental taxation
Focus the analysis on national, regional and global experiences of carbon taxation, as well as other taxation measures that can contribute to the financing of climate action. Colombia coordinates this working subgroup.
Theme 4: Taxation of digital and new forms of work
Regarding digital taxation, the outcome of Pillar 1 will be awaited. New forms of work was incorporated into the activities of theme 1: Progressivity of tax systems.