ICC proposes a 60-day ‘safe harbour’ that would exempt employers from permanent establishment risks, employer tax and social security obligations when employees temporarily work across borders for personal reasons.
The comments will inform the discussions about the UN zero draft ToR for a UN Framework Convention on International Tax Cooperation during the second substantive session of negotiations.
World leaders convened in New York for General Assembly week to discuss ways to increase global cooperation and accelerate the United Nations Sustainable Development Goals.
The private sector welcomes efforts to enhance international tax cooperation to avoid double taxation and to build greater tax certainty on a global scale.
ICC has published an open letter to the OECD, underscoring how a multilaterally and widely implemented solution is the only way to ensure greater stability in international taxation.
ICC Response to OECD BEPS Discussion Draft on the [...]
