Recent meetings
| Date | Commissioner / Cabinet | Topic | File |
|---|---|---|---|
| 18 Mar 2026 | Benjamin Angel Director | BEFIT, Transfer Pricing Directive, Pillar 2, Side by Side agreement, UN negotiations | — |
| 18 Mar 2026 | Benjamin Angel Director | BEFIT, Transfer Pricing Directive, Pillar 2, Side by Side agreement, UN negotiations | SRC |
Mission & Goals
The Independent Commission for the Reform of International Corporate Taxation (ICRICT) is a group of leaders from around the world who believe that, at this moment in history, there is both an urgent need and an unprecedented opportunity to bring about significant reform of the international corporate taxation system. The Commission aims to promote the reform debate through a wider and more inclusive discussion of international tax rules than is possible through any other existing forum; to consider reforms from a perspective of global public interest rather than national advantage; and to seek fair, effective and sustainable tax solutions for development.
EU Legislative Interests
Business in Europe: Framework for Income Taxation (BEFIT): https://taxation-customs.ec.europa.eu/taxation/business-taxation/business-europe-framework-income-taxation-befit_en#:~:text=BEFIT%20is%20a%20proposal%20for,for%20businesses%20in%20the%20EU
Communication Activities
EU Tax Symposium, 18 March 2025 - we have a specific panel 14:30 to 15:45
Interests Represented
Does not represent commercial interests
Member Of
As an independent commission ICRICT specifically avoids joining or aligning itself with any groups or organisations
Organisation Members
Centre for Economic and Social Rights, Public Services International, Tax Justice Network, World Council of Churches, The South Centre, Christian Aid, Network of Unions for Tax Justice, Action Aid, Global Tax Justice, Arab NGO Network for Development, Aliance Sud, Friedrich-Ebert-Stiftung
Connected Legislation
Decision on the Fair Taxation package II and III
Transparency, coordination and convergence of EU Corporate Tax policies
Public tax transparency and Action Plan on VAT
Corporate taxation package
Taxation of interest and royalty payments between associated companies
VAT: Transitional provisions for Austria and Portugal (Amendment: Directive 77/388/EEC)
The Financial Transaction Tax negotiations
The raising of capital (recast version)
Reduced VAT rates
Alcoholic products in Sweden
Amendment: VAT minimum standard rate duration
Amendment: Tax-free shops in Channel Tunnel French terminal
Amendment: VAT implementing powers and derogations (Directive 77/388/EEC)
Directive on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate
The treatment of insurance and financial services
Amendment: Excise duty product movement & monitoring (Directive 92/12/EEC)
VAT refunds for taxable persons in other Member States
Amendment to Directive 2006/112/EC (+1 more) on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty
Amendment: Standard VAT rate (Directive 77/388/EEC)
Amendment: Vehicle taxation for residence transfer or temporary use
Payment service provider requirements
Amendment: Excise duty products monitoring (Directive 92/12/EEC)
Amendment: Common system of VAT (Directive 77/388/EEC)
6th VAT Directive: Reducing the EU VAT gap
Amendment: VAT on electronic services (Directive 77/388/EEC)
Amendment: VAT exemption certificate (Directive 2006/112/EC)
Technical measures for definitive EU VAT system (intra-EU trade)
Amendment: Directive 2006/112/EC (Commission implementing powers)
Adoption of a broad-based Financial Transaction Tax
VAT: Temporary generalised reverse charge mechanism
Amendment: VAT invoicing conditions (Directive 77/388/EEC)
General arrangements for excise duty (recast)
EU Double Taxation Dispute Resolution Mechanisms
Common taxation system for parent companies and subsidiaries
The elimination of double taxation in connection with the adjustment of profits of associated enterprises
Hybrid mismatches with third countries
Interest and royalty payments between associated companies
Fight against tax avoidance
EU Common Consolidated Corporate Tax Base (CCCTB)
Reform of corporate taxation rules
Tax treatment of losses in cross-border situations
Taxation of parent companies and subsidiaries (codified)
Decision on Tax Transparency Policy
Business in Europe: Framework for Income Taxation (BEFIT)
Common taxation system for interest and royalty payments
Taxation of interest and royalty payments between associated companies (recast)
Common Corporate Tax Base
Parent-Subsidiary taxation system (recast)
Decision on the Corporate Tax Package
VAT system: Harmonisation, simplification & definitive trade taxation