What do we do?
The Commission on Taxation is composed of international tax experts from all sectors of business and private practice and represents the world's major companies and tax consultancy firms. It analyses developments in international fiscal policy and legislation and puts forward business views on government and intergovernmental projects affecting taxation.
Activities for 2014
- The commission explores new avenues to create a global tax landscape without significant tax barriers by addressing core tax base differences between countries.
- The commission actively leads global business input into the work of the United Nations Committee of Experts in Tax Matters and its sub-committees.
- The commission contributes business views to the work of the Organisation for Economic Co-operation and Development (OECD) on various topics of global reach, including Base Erosion and Profit Shifting (BEPS), in cooperation with Business and Industry Advisory Committee (BIAC).
- The commission remains actively engaged in the EU VAT Experts Group and regularly monitors VAT-related issues at regional and international level.
- The commission participates in the EU Platform on Tax Governance.
- The commission promotes business recommendations on the taxation of hybrid entities, automatic exchange of information, transfer pricing, country by country reporting, and the taxation of technical services in various intergovernmental policy processes (including the OECD, G20 and UN).
- The commission is currently finalizing policy statements on 'Exit Taxes' and on 'Tax Transparency, Corporate Social Responsibility and Fair Share'.