The ICC joint Working Group on CTCs was formed in 2018 to identify and understand the impact of e-government practices on business transactions. The ICC working group combines members of the ICC Digital Economy, Taxation and Customs & Trade Facilitation Commissions, as well as other experts from the public and private sector.
After two years of multistakeholder discussions, ICC has released its set of Practice Principles for the Implementation of Continuous Transaction Controls. These prinicples encourage government and businesses to work together to ensure that CTCs are beneficial – not a hindrance – to business supply chains and government operations. In particular, the practice principles are are aimed at governments considering designing CTC systems to raise awareness of the impact and opportunity when developing these tools in collaboration with business.
- ICC Carbon Pricing Principles
- ICC Comments on the 2021 EU Consultation on Fair Taxation of the Digital Economy
- ICC Comments on UN Tax Committee Discussion Draft: Revised Proposal for a change to the definition of royalties in Article 12 of the United Nations Model Double Taxation Convention Between Developed and Developing Countries
- ICC Comments on OECD public consultation document on the review of BEPS Action 14: Making Dispute Resolution Mechanisms More Effective
- ICC Comments on OECD public consultation document: Reports on the Pillar One and Pillar Two Blueprints: Tax challenges arising from digitalisation
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