The Consultant will undertake an assessment of the application of the ICDTA by signatory Member States within the context of experience gained in administering the Agreement and current global developments regarding tax transparency, tax base protection. This assessment will be based on, inter alia, desk research and in-country consultations with relevant stakeholders/collaborators and should facilitate the formulation of recommendations on –
Modifications to the ICDTA;
The harmonized corporate tax instrument to complement the ICDTA;
Principles which should inform double taxation agreements to be concluded between Member States and third States.