国际商会ICC：2024年国际商会就联合国税收框架公约职权范围零草案发表评论（英文版）

The International Chamber of Commerce (ICC) represents over 45 million businesses in more than 100 countries across the world. On behalf of our Members, we submit these comments to the “Bureau’s Proposal for Zero Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation” (the “Zero-draft”). Effective international tax cooperation plays an important role in mitigating and eliminating international double taxation and in achieving greater tax certainty