Is the International Tax System Fit for Purpose, Especially for Developing Countries?
ICTD Research in Brief Issue 8, February 2014
2 Pages Posted: 17 May 2014
Date Written: February 01, 2014
This ICTD Research in Brief is a two-page summary of ICTD Working Paper 13, by Sol Picciotto. The brief is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it.
This paper traces the historical development of the international tax system, and shows why it is increasingly unfit for purpose, especially in view of the growing dominance of transnational corporations (TNCs). It makes proposals for an evolutionary shift towards a unitary approach for taxing TNCs.
Keywords: international tax, transnational corporations, unitary taxation, Research in Brief
Suggested Citation: Suggested Citation