ICC's Commission on Taxation

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ICC calls on tax authorities to review tax treatment of international takeovers and mergers

Paris, 18 January 2010

ICC has today issued a statement calling on governments to review their approach to the taxation of international takeovers, reorganizations and mergers.

ICC supports proposed EU changes in electronic VAT invoicing
Paris, 6 August 2009 ICC fully supports proposed changes by the European Commission regarding electronic VAT invoicing, especially the planned abolition of technology-specific requirements for the transmission of electronic invoices.

ICC outlines conditions for effective common corporate European tax base
Paris, 12 July 2007 ICC, in a policy statement prepared by its Commission on Taxation, has outlined the conditions under which a European Common Consolidated Corporate Tax Base could create a more efficient tax system for companies operating in Europe, in anticipation of the European Commission’s intention to present a legislative proposal on this subject during 2008.

ICC to host conference on international tax disputes
Paris, 31 March 2006 Using arbitration to resolve international tax disputes is fast gaining ground, sparking many questions concerning the implementation of this dispute settlement technique.

ICC puts business view at VAT talks
Paris, 23 March 2005 The International Chamber of Commerce was involved in a high-level consultation in Rome with the Organisation for Economic Co-operation and Development (OECD), focusing on consumption taxes.

ICC concerned about taxation on transactions within business groups
Paris, 22 September 2004 Intra group financing is an important part of the efficient use of the financial resources of an enterprise. Several governments have, however, recently shown a more aggressive attitude with regard to the taxation of interest payments within business groups with a focus on cross-border payments. ICC finds some of those developments worrisome, since they considerably increase the risk of international double taxation and create additional compliance burdens for international business.

EU Commission ideas for taxing multinationals "almost unworkable"
Paris, 4 June 2003 Company tax experts have lodged early objections to proposals floated by the European Commission to use International Accounting Standards (IAS) as a starting point for an EU-wide tax base for multinational companies.

End double taxation of stock options says business
Paris, 9 May 2002 Executives required to work abroad may face double or even triple taxation on stock options that are part of their remuneration package - and business is pressing governments to end these anomalies among tax regimes.