联合国税收框架公约第一轮谈判的商业收获2（英）-2025.8_6页_404kb

ICC Comments on UN Tax Framework Convention Early Protocol

ICC emphasizes the importance of a stable, consistent, and certain global tax system to foster trade and investment, and opposes creating a tax system barrier. Sectors and types of economic activity should not be taxed differently unless justifiable reasons exist. Simplicity is an essential objective.

ICC raises multiple concerns about the draft protocol on taxing cross-border services income.

1. Complexity and Economic Nexus: Growing complexity in international tax rules, especially proposals for sectoral taxes and expanding the scope of gross-basis withholding taxes (WHT), is a concern. Gross-basis WHT ignores the value or cost of services, reduces investment returns, and increases the risk of double taxation. Taxing rights should be based on an economic nexus or substantive engagement, ensuring consistency and coherence in tax rules.

2. Increased Business Costs: Gross-basis WHT inevitably raises prices, impacts demand and growth, and increases business and consumer costs. It disincentivizes reinvestment and job creation, particularly for smaller companies. These taxes create administrative uncertainty and complexity for taxpayers globally and risk undermining the consistency of the global tax system.

3. Distortive Impacts: New WHT mechanisms can negatively impact economic activity, consumer affordability, and growth potential if revenue loses its intended purpose, deterring investment. They often lack neutralization of double taxation and the domestic tax systems sometimes do not credit such WHT payments.

4. Tax Treaty Purpose: Bilateral tax treaties are vital tools designed to prevent double taxation, not barriers to trade or investment, contrary to paragraph 11 of the Draft Issues Note's suggestion.

5. Need for Business Involvement: Agreed rules must reflect real-world business models. Involved stakeholders are businesses across all sectors and regions. Involving taxpayers (especially SMEs) directly in discussions and establishing an inclusive Business Advisory Council will help ensure outcomes reflect practical global realities and tax policies achieve their intended economic goals. ICC suggests a broadly representative council and dissemination of its meetings.

In conclusion, ICC maintains that the proposed early protocol conflicts with the principles of a stable and certain global tax system. It urges a rejection of a fragmented tax system and emphasizes the crucial role of taxpayer engagement throughout the process.