United Nations Framework Convention on International Tax Cooperation

Luisa Scarcella, the Global Policy Lead Taxation and Trade of the International Chamber of Commerce (ICC), is the guest of Christian Kaeser and Arne Schnitger in this episode. The ICC, the largest business organization which represents over 45 million businesses in over 170 countries, is an official observer to the United Nations (UN). Luisa gives an overview about the tasks of the ICC and especially the ICC Global Taxation Commission and she talks with Christian and Arne about the UN Framework Convention on International Tax Cooperation. They outline the background and the development of this Framework Convention which will be realised by different protocols and the further process and possible implementation in national law of the participating countries. They discuss the relation to the work of the OECD Inclusive Framework on international taxation and which new tax topics may be covered by the UN Framework Convention.