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.
Projects for 2012
- Lead business input into the work of the United Nations Committee of Experts on International Cooperation in Tax Matters, including on the UN Model Convention and the UN Practical Manual on Transfer Pricing for developing countries.
- Contribute business views to the work of the Organization for Economic Co-operation and Development (OECD) on topics with global reach, including on the transfer pricing of intangibles for income tax purposes, in cooperation with the Business and Industry Advisory Committee to the OECD.
- Produce recommendations on deductions for interest payments where countries have conflicting rules.
- Finalize the revision of the ICC policy statement on anti-abuse measures.
- Pursue the issue of transfer pricing with relevant intergovernmental organizations with a focus on simplifying administrative and documentary requirements.
- Work with the ICC Commission on Environment and Energy to develop a general policy response to the use of tax-related climate change measures.
For further information in regards to the Commission's work, please refer to the "Areas of work"-page under "Advocacy, Codes and Rules" or click here