The Strategies of the International Chamber of Commerce to Eliminate Double Taxation

ABSTRACT This article focuses on the role of the International Chamber of Commerce (ICC) in developing the regime on the elimination of double taxation in the twentieth century. The objective of the article is to determine the ICC’s strategies and its structural advantages in developing the regime and contextualize these strategies in a broader socio-legal and historical context. The article adopts the interactional theory of Jutta Brunée and Stephan Toope to emphasize the actor-oriented outlook upon the development of the regime on double taxation. It relies on the micro-and macro-histories teased out from archival sources, biographies of prominent decision-makers, and deliberations of committee members in the League of Nations and the United Nations. The article concludes that the ICC is a strategic player within the community of practice in the international tax regime, which utilized its structural advantages and employed different strategies to facilitate the elimination of double taxation.