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.

Mandate

To promote an international tax system that eliminates tax obstacles to cross-border trade and investment.

Projects for 2010

• Provide input into the work of the UN Committee of Experts on International Cooperation in Tax Matters.
• Promote ICC recommendations on transfer pricing documentation requirements by organizing a seminar on this subject.
• Prepare business views on the tax treatment of international mergers and takeovers.
• Contribute business input to the work of the Organisation for Economic Co-operation and Development (OECD) on value-added tax on services and intangibles, together with the Business and Industry Advisory Committee to the OECD.
• Pursue contacts with non-governmental organizations that advocate tax policy positions.
• Consider with the Commission on Environment and Energy possible work on tax-related climate change measures following the Copenhagen Conference.