ICC's Commission on Taxation

Policy and Business Practices

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>The commission speaks for international business in dialogue with governments and intergovernmental organizations on developments in international tax policy and legislation.

		Transfer Pricing Documentation Model
		13 February 2008
		Common Consolidated Corporate Tax Base in Europe
		09/07/2007
		Améliorer l’efficacité fiscale : responsabilités des administrations fiscales et des contribuables
		16 Juin 2006
		Taxes de sortie du territoire : un obstacle sérieux aux restructurations d’entreprises et à la circulation de capitaux dans le monde.
		16/06/2006
		Improving tax efficiency: the responsibilities of tax administrations and taxpayers
		16 June 2006
		Exit Taxes: serious obstacles for international business restructurings and movements of capital
		16 June 2006
		Tax Sparing in Tax Conventions
		1 December 2005
		Le crédit d’impôt fictif dans les conventions fiscales
		1 December 2005
		Taxation of Intra Group Financing
		9 June 2004
		Imposition des financements internes aux groupes
		9 June 2004
		Deficiencies in Value Added Tax (VAT) systems
		5 March 2004
		Transfer pricing documentation: a case for international cooperation
		4 December 2003
		Tax Exemption versus Tax Credit Systems for Foreign Dividends: Comparison and International Trends
		3 October 2003
		ICC Statement on Controlled Foreign Corporations (CFC) Rules
		17 September 2003
		Déclaration d'ICC sur les règles relatives aux sociétés étrangères contrôlées
		17 September 2003
		Important differences between taxation and accounting rules
		7 March 2003
		Importantes différences entre règles fiscales et comptables
		7 March 2003
		Taxation of Employee Stock Options
		15 April 2002
		Arbitration in international tax matters 2002
		6 February 2002
		Application of Anti-Avoidance Rules in the field of taxation
		27 June 2000
		Application de regles anti-evasion dans le domaine fiscal
		27 June 2000
		Harmful tax competition
		10 May 2000
		Concurrence fiscale dommageable
		10 May 2000
		Arbitration in International Tax Matters
		3 May 2000
		L'arbitrage dans les affaires fiscales internationales 2000
		3 May 2000
		Tax issues and ramifications of electronic commerce
		15 December 1999
		Questions et ramifications fiscales du commerce electronique
		15 December 1999
		Restrictions on the outsourcing of accounting and book-keeping activities
		4 October 1999
		Restrictions a l'externalisation des activites comptables
		4 October 1999
		Cross Border Reorganizations
		28 April 1998
		Restructurations transfrontalières
		28 April 1998
		The revision of the UN Model Tax Convention between developed and developing countries and related issues
		24 November 1995
		Déclaration de politique générale sur la révision du modèle des NU de convention fiscale entre pays développés et en voie de développement et sur des questions connexes
		24 November 1995