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In 1961 ICS was the first shipping industry association to be granted consultative status at the UN International Maritime Organization (IMO). Since then, our secretariat has been regularly attending – and contributing to – the technical meetings. Our national association membership structure enables us to provide a well-balanced industry view, which we express through submissions.


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Recommendations of ICS, WSC, AND ECSA in Respect of Possible Revisions to Article 8 of the UN Model Tax Convention

Recommendations of ICS, WSC and ECSA in respect of the March 10, 2023, note of a Subcommittee (“March 2023 Subcommittee Note”) of the Committee of Experts on International Cooperation in Tax Matters (“UN Tax Committee”) concerning possible revisions to Article 8 (international shipping and air transport) of the United Nations Model Double Taxation Convention between Developed and Developing Countries (“UN Model”).

1 May 2023 Submission