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 2011

• Continue to provide international business input into the work of the United Nations Committee of Experts on International Cooperation in Tax Matters.
• Contribute business views 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.
• Produce recommendations on availability of deductions for interest payments.
• Revise the 2000 ICC policy statement on anti-abuse measures.
• Pursue the issue of transfer pricing documentation and its role in dispute resolution with relevant intergovernmental organizations.
• Work with the Commission on Environment and Energy to respond to the use of tax-related climate change measures.