联合国税收框架公约第一轮谈判的商业收获1（英）-2025.8_6页_386kb

ICC Comments on UN Tax Framework Convention

ICC emphasizes the need to develop a consistent and stable global tax system to support international trade and investment. It urges the inclusion of fundamental principles like tax certainty, taxpayer rights, and dispute resolution mechanisms early in the negotiation process.

Key recommendations:

• Tax Disputes Prevention and Resolution: Advocate for fair, independent, and accessible mechanisms, including tax arbitration and Alternative Dispute Resolution (ADR). Strengthen taxpayer participation by establishing a Technical Business Advisory Council, comprising 20 representatives from all UN regions, to enhance transparency and legitimacy in dispute resolution. Ensure legal certainty in resolving cross-border tax disputes.

• Fair Allocation of Taxing Rights: Reject undefined debates on "fairness" and instead advocate for rule-based transparency, objectivity, and consistent application. Rules must be aligned with existing international frameworks to ensure coherence. Tax certainty should be included as a guiding principle.

• Process Acceleration: ICC advises against delaying the development of commitments (to be finalized in 2025) by engaging in subjective discussions on fairness. Principled approaches grounded in universally agreed rules should be prioritized to maintain momentum.

ICC expresses ongoing commitment to support the negotiation process through practical insights and constructive participation.