567891011 ICC Guidance Note on Possible Measures Aimed at Mitigating the Effects of the COVID-19 Pandemic



To promote transparent and non-discriminatory treatment of domestic and foreign investment and earnings that eliminate tax obstacles to cross-border trade and investment.


Objectives and Responsibilities of Taxation Commission:


1. To ascertain the engagement of businesses and the private sector viewpoints in policies to be made by the Iranian government and international institutions in charge of regulating international tax rules;


2. To promote transparent and non-discriminatory treatment of foreign investments and earnings that eliminates tax obstacles to cross-border trade and investment:


3. To communicate consistently with ICC Taxation Commission in order to introduce its regulations and enactments to domestic Iranian economic agents;


4. To cooperate actively and effectively with ICC Taxation Commission by commenting on and taking part in drafting and regulating international tax rules;


5. To present a transparent perspective of the Iranian tax system to domestic and foreign traders and investors;


6. To improve tax knowledge of the Iranian economic agents and traders in regard with international taxation;


7. To make efforts in improving and facilitating cross-border business in Iran; and


8. To cooperate effectively with international institutions engaged in international taxation (such as the UN Committee of Experts in Tax Matters and OECD) through the International Chamber of Commerce.