Tax Committee

The paper encourages Employers’ and Business Organisations to engage on fiscal policies as leading voices for fiscal reform to boost employment and economic growth. It looks at the impact of national tax systems and government spending on employment, investment, and economic growth, as well as to identify and promote fiscal reforms that boost growth and employment, together with identifying related challenges.

This consultation response provides input on designing effective tax incentives. It emphasises transparency, cost-efficiency, and alignment with development goals.

This briefing outlines business views on ICAP and tax certainty tools. It supports cooperative compliance and early dispute resolution.

This response addresses reporting under the GloBE rules. It calls for simplification, consistency, and administrative feasibility.

This response supports a simplified approach to transfer pricing for baseline distribution activities. It stresses clarity and ease of implementation.

This response provides feedback on the GloBE reporting framework. It highlights the need for proportionality and data protection.

This response focuses on tax certainty under Pillar Two. It advocates for clear guidance and effective dispute prevention mechanisms.

This response reiterates support for simplified transfer pricing rules. It emphasises consistency across jurisdictions.

A second submission on Amount B, reinforcing the need for practical and predictable rules. It highlights implementation challenges.

This response addresses the risks of unilateral tax measures. It calls for multilateral coordination to avoid double taxation.

This response provides feedback on administrative aspects of Pillar One. It supports streamlined processes and legal certainty.

This response comments on the OECD’s progress report. It emphasises practical implementation and business-friendly design.

This response addresses tax certainty mechanisms under Pillar One. It supports binding dispute resolution and administrative simplicity.

This response addresses tax certainty mechanisms under Pillar One Amount A. It supports binding dispute resolution and administrative clarity.

This response provides feedback on excluding regulated financial services from Pillar One. It emphasises the need for clear definitions and consistent application.

This response discusses the treatment of extractive industries under Pillar One. It calls for sector-specific clarity and alignment with international norms.

This letter introduces its submission on the Crypto-Asset Reporting Framework (CARF) and Common Reporting Standard (CRS) amendments. It outlines key business concerns and priorities.

This response comments on proposed changes to CARF and CRS. It calls for proportionality, clarity, and alignment with existing compliance systems.

This response addresses the scope of Pillar One. It advocates for a targeted approach that avoids overreach and ensures legal certainty.

This response provides input on implementing the GloBE rules under Pillar Two. It highlights the importance of administrative simplicity and consistency.

This policy paper outlines principles for integrating environmental goals into tax policy. It promotes neutrality, cost-effectiveness, and innovation incentives.