Abaixo artigo e link para o documento do qual o auditor fiscal Vinicius Pimentel da SEFAZ RS participou da elaboração, fazendo parte de um grupo multidisciplinar envolvendo iniciativa privada e administrações tributárias, falando sobre estratégias de uso de documentos fiscais eletrônicos
A Câmara Internacional de Comércio (ICC) emitiu um conjunto de princípios de prática para a implementação de controles contínuos de transações (CTCs).
ICC Continuous Transaction Control (CTCs) Practice Principles
The International Chamber of Commerce (ICC) has issued a set of practice principles for the implementation of continuous transaction controls (CTCs).
The ICC joint Working Group on CTCs was formed in 2018 to identify and understand the impact of e-government practices on business transactions. The ICC working group combines members of the ICC Digital Economy, Taxation and Customs & Trade Facilitation Commissions, as well as other experts from the public and private sector.
After two years of multistakeholder discussions, ICC has released its set of Practice Principles for the Implementation of Continuous Transaction Controls. These prinicples encourage government and businesses to work together to ensure that CTCs are beneficial – not a hindrance – to business supply chains and government operations. In particular, the practice principles are are aimed at governments considering designing CTC systems to raise awareness of the impact and opportunity when developing these tools in collaboration with business.