Principles

Five principles guide the work of the International Tax Compact (ITC):

I. It is inclusive: The ITC fosters inclusive dialogue among different stakeholders in the field of tax and development.

II. It is impartial: The ITC acts as a facilitator for results-oriented initiatives in the area of tax and development. It remains impartial.

III. It is demand-driven: The activities of the ITC focus on the needs of the initiatives it facilitates and are always implemented in close cooperation with these initiatives.

IV. It is complementary: The ITC does not duplicate existing structures and efforts in the international tax and development landscape but complements them with additional activities.

V. It is global: The ITC acts at the global level.