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Application of Anti-Avoidance Rules in the field of taxation

ICC is the world business organization, a representative body which speaks with authority on behalf of enterprises from all sectors in every part of the world. ICC's purpose is to promote international trade, investment, and to facilitate the market economy system. In the field of international taxation, ICC seeks the elimination of double taxation and other obstacles which impede international business transactions by imposing unnecessary tax burdens on business or creating business uncertainty.

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