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style="clip-path:url(#icc-animated-67435d93d9164-cp2)" class="icc-animated__st2 icc-animated__forward" d="M35.3,20c0,0-11.5,3.7-11.5,14.1s11.5,13.6,11.5,13.6"/> </svg> </div> </div> </header> <div class="anchors"> <div class="anchors__scroll"> <p class="is-style-small">Go directly to:</p> <ul class="anchors__list"> <li class="anchors-item"> <a href="#anchor-advantages-of-taxation" class="btn btn--rounded" data-scroll="1">Advantages of taxation</a> </li> </ul> </div> </div> <div class="blocks-container"> <div class="block-contact-block contact-block alignwide"> <p class="block-contact-block__title is-style-h6">For further information please contact</p> <ul> <li> <div class="contact" data-seo-container> <span class="contact__name is-style-h6">Luisa SCARCELLA</span><span class="contact__job">Global Lead – Taxation & Trade</span><a href="mailto:luisa.scarcella@iccwbo.org" data-seo-target=""><span class="btn btn--text">Contact by email</span></a></div> </li> </ul> </div> <span class="wp-block-beapi-anchor" aria-hidden="true" id="anchor-advantages-of-taxation"></span> <div class="wp-block-group"><div class="wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow"> <h2 class="has-dark-color has-text-color wp-block-heading">How does taxation benefit society?</h2> <p>Companies contribute to societies around the world through taxation, especially as it operates across borders.  Governments must ensure that tax regimes are transparent, predictable, stable, efficient and non-discriminatory to encourage long-term investment, job creation and economic growth, ensuring the benefits of open trade and investment flow to all. </p> <p>Taxation can often prove difficult to coordinate between different countries, but international cooperation is essential if companies participate in world trade.  Uncoordinated unilateral or bilateral actions by governments can lead to increased risks of double taxation – where companies are taxed more than once on the same earnings – or unintended double non-taxation.  It promotes unfair competition and greater uncertainty over the tax consequences of cross-border transactions that can impede and distort international trade and investment, making it too expensive for business to operate internationally.   </p> <p>ICC promotes transparent and non-discriminatory treatment of foreign investment and earnings that eliminates tax obstacles to cross-border business transactions, collaborating with public and private sector stakeholders.  Consistency in global tax principles fosters cross-border trade and investment, providing clarity and certainty in the tax systems. </p> <p>ICC also works with the United Nations and the Organization for Economic Cooperation and Development (OECD) as they seek to develop international taxation standards—including in the context of the OECD’s Base Erosion and Profit Shifting initiative. </p> <p class="has-blue-700-color has-text-color"> </p> </div></div> <div 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