Mis à jour : 13 nov. 2020
International Chamber of Shipping -ICS-, together with WSC, ECSA, and CLIA is advocating for international shipping industry to be carved out from both the Pillar One and the Pillar Two proposals currently under discussion within OECD. Primary reasons are the following. First, application to shipping, as the OECD has stated in the Pillar One Blueprint, would be inconsistent with the “longstanding international consensus that the profits of enterprises operating ships … in international traffic should be taxable only in the jurisdiction in which the enterprise has its residence.” Second, application to shipping would be inconsistent with, and undermine the purpose of, the enactment by many OECD and other countries, for nontax policy reasons, of OECD and EU approved specific shipping tax regimes intended to bolster the countries’ maritime sectors.
Swiss Shipowners Association, member of ICS, has been assured by Federal Council that careful attention will be brought to this request during the last discussions in OECD. Swiss Shipowners Association is partnering with ICS’ efforts in the OECD consultation currently underway.