Application of Anti-Avoidance Rules in the field of taxation
Prepared by the ICC commission on :
Taxation
Publication date : 27/06/2000 | Document Number : 180/434 Rev.
ICC groups over seven thousand member companies and associations from over 130 countries.
As the world business organization, it is the only representative body
which speaks with authority on behalf of enterprises from all sectors in
every part of the world. ICC's purpose is to promote international
trade, investment and the open market system.
In the field of international taxation, ICC accordingly seeks the elimination of double taxation and other obstacles which impede and distort international trade and investment by imposing additional tax burdens or creating business uncertainty.
For further information, please contact
Camilla PAGNETTI
Policy Manager , Custom & Trade Regulations
Tel:
+33 (0)1 49 53 28 53
camilla.pagnetti@iccwbo.org