ICC issues taxation handbook

The ICC Commission on Taxation has released a handbook to help taxation professionals keep pace with the latest developments in the world of international taxation.
The handbook comprises ICC policy positions on taxation and information about the commission’s work programme, members and achievements.
The statements contained in the booklet are the result of extensive research, discussion and consultation by the commission members. They include:
ICC environmental taxation principles
Limitations of deductions of interests payments
Application of Anti-Avoidance Rules in the field of taxation
Transfer pricing and customs value
Tax treatment of international takeovers/mergers
Transfer pricing documentation model
An optional Common Consolidated Corporate Tax Base in Europe: implications for businesses worldwide
Exit taxes: serious obstacles for international business restructurings and movements of capital
Improving tax efficiency: the responsibilities of tax administrations and taxpayers
The ICC Commission on Taxation promotes transparent and non-discriminatory treatment of foreign investment and earnings that eliminates tax obstacles to cross-border business transactions. To date, hundreds of copies of the handbook have been made available to over 130 members as well as at major international taxation events around the world, increasing the visibility and accessibility of the important work the commission undertakes.
To get a copy of the book please contact the Camilla Pagnetti, Policy Manager- ICC Commission in Taxation.
For information on becoming a sponsor of the taxation handbook please contact Luz Rodriguez, Global Partnership Manager.
For more information visit the ICC Commission on Taxation.
Source: ICC