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.