International Tax Compact
The International Tax Compact (ITC) is an initiative founded in 2008 by the Federal Ministry for Economic Cooperation and Development . The ITC is a platform for dialogue and action to support developing and selected emerging countries in reforming their tax systems and in curbing tax evasion and avoidance.
The International Tax Compact follows a multi-level approach. At the international level, the ITC offers partner countries direct technical assistance in setting up their tax systems, also in matters of cross-border corporate taxation. Mostly experts from the German tax administration are deployed in the partner countries. At the regional level, the cooperation of national tax administrations is supported, e.g. B. CIAT (Centro Interamericano de Administraciones Tributarias) and ATAF (African Tax Administration Forum). At the multilateral level, the ITC mainly serves as a dialogue platform for the partner countries. At the United Nations, individual projects of the Expert Committee for International Cooperation in Tax Issues are supported.
The following countries and institutions are members of the core group of the International Tax Compact: Germany, France, the Netherlands, Norway, Switzerland, Spain; African Tax Administration Forum (ATAF), German Society for International Cooperation (GIZ), European Commission (EC), German Development Institute (GDI), Inter-American Center of Tax Administrations (CIAT), International Monetary Fund (IMF), Kreditanstalt für Reconstruction (KfW), Organization for Economic Cooperation and Development (OECD), UN Economic Commission for Latin America and the Caribbean (ECLAC), UN Department for Social and Economic Affairs (UN-DESA), World Bank.
Individual evidence
- ↑ Jens Martens and Wolfgang Obenland, Misereor Report "UmSteuern" ( Memento from May 9, 2013 in the Internet Archive ) (PDF; 3.4 MB), p. 38, 2011
- ↑ http://www.taxcompact.net/index.html
- ^ Newsletter of the "Committee of Experts on International Cooperation in Tax Matters", p.1 (PDF; 3.3 MB); the committee is attached to the Economic and Social Council of the United Nations .
- ↑ http://www.taxcompact.net/about-itc/itc-core-group.html ( page no longer available , search in web archives )