联合国税收框架公约第一轮谈判的商业收获1（英）

July 2025 | ICC response to UN INC Workstream I UN Tax Framework Convention | 1 ICC comments in response to UN Intergovernmental Negotiating Committee Workstream I Co-Leads’ Draft Issues Note UN Tax Framework Convention Abstract: The International Chamber of Commerce (ICC) would like to provide input on the UN Intergovernmental Negotiating Committee's Workstream I Draft Issues Note for the UN Tax Framework Convention, emphasizing the need for a consistent, stable, and certain global tax system to foster trade and investment. ICC notes the work plan's prioritization of drafting commitments before other provisions but stresses the crucial importance of addressing fundamental principles like tax certainty and taxpayer rights early in the process. ICC emphasizes the critical need for active taxpayer participation in dispute prevention and resolution mechanisms, including tax arbitration and other Alternative Dispute Resolution (ADR) tools. Meaningful involvement of taxpayers, who can share crucial factual clarifications and information, is essential for the legitimacy, effectiveness, and timely resolution of cross-border tax disputes. Concerning the commitment on fair allocation of taxing rights, ICC cautions against a broad, undefined debate on "fairness" due to its subjectivity and potential to delay progress. Instead, it argues that fairness should stem from transparent, objective, and legally binding rules that ensure predictability and due process. ICC also calls for explicit inclusion of tax certainty as a guiding principle and careful consideration of coherence with the existing international tax framework to avoid inconsistencies. ICC reiterates the vital role of taxpayer participation in the process and workstreams providing practical examples and insights to develop effective and predictable tax solutions. The International Chamber of Commerce (ICC), as the world business organization speaking with authority on behalf of enterprises from all sectors in every part of the world, welcomes the opportunity to provide input on the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation July 2025 | ICC response to UN INC Workstream I UN Tax Framework Convention | 2 Workstream I Co-Leads’ Draft Issues Note. ICC has Permanent Observer Status at the United Nations, as decided by a UN General Assembly Resolution. ICC advocates for a consistent global tax system, founded on the premise that stability, certainty and consistency in global tax principles are essential for business and will foster cross-border trade and investment. ICC appreciates work undertaken by the members of the Bureau of the Intergovernmental Negotiating Committee (INC) and the participants in Workstream I. In this response to the public consultation, we would like to provide some comments on the recently released Draft Issues Note on the topic of the UN Tax Framework Convention. General comments According to the Draft