Mandate

To promote transparent and non-discriminatory treatment of foreign investment and earnings that eliminate tax obstacles to cross-border trade and investment.

Current policy working areas include:

• Lead global 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 Organisation for Economic Co-operation and Development (OECD) on topics of a 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 business recommendations on tax transparency and exit taxes.
• Monitor developments on international tax reform and establish ICC as the main forum for source taxation countries.
• Promote ICC environmental taxation principles and organize jointly, with the Commission on Environment and Energy, a seminar on fiscal frameworks and environmental policy-making to further advance the debate on the use of tax-related climate change measures.