ICC Recommendations on Accredited Tax Payers (ATPs)

In an increasingly international commercial environment, taxation can pose complex challenges to both business and governments, fortifying the need for global standards and consistent procedures.

Through working collaboratively with business to promote international trade, responsible business conduct and a global approach to regulation, ICC seeks to promote transparent and non-discriminatory treatment of foreign investments and earnings, to eliminate tax obstacles to cross-border trade and investment.

An ATP programme would aim to establish a global, mutually recognised system to streamline the authorisation of trusted tax payers by a national tax administration, on the basis that they meet a certain standard of criteria, similar to the international best practice of Authorized Economic Operator (AEO) programmes utilized by Customs administrations globally.

This document outlines the benefits to both business and tax administrations, and recommends specific criteria for establishing a globally standardised ATP programme, in line with the ICC Tax Charter.  Further, this document leverages current and relevant in-country practices for enhancing cooperation, trust and confidence between tax administrations and tax payers.

ICC maintains that in-country adoption of the international best practices will result in the facilitation of cross-border transactions for business of all sizes and sectors.