The second workshop on “Taxing substance: Economic value creation” took place on the 1st of June 2015.

The workshop put focus on the actual wording of principles, and there were many constructive interventions from the participants.

Please note that the following summary is prepared by IBIS and does not reflect all viewpoints of all participants on the issues. It should also be noted, that at this stage there is no final agreement on the principles, and the participants have not yet committed themselves to the principles. They continue to play a constructive role, providing inputs to the discussion based on their experience and ambitions of corporate responsibility in tax matters.

Please read the summary of the workshop:
 
Please read the discussion draft prepared in advance of the workshop: