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

See all articles by Sol Picciotto

Sol Picciotto

ICTD; Lancaster University - Lancaster University Law School; University of London, School of Advanced Studies, Institute of Advanced Legal Studies, Students

Date Written: February 01, 2014

Abstract

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

Picciotto, Sol, Is the International Tax System Fit for Purpose, Especially for Developing Countries? (February 01, 2014). ICTD Research in Brief Issue 8, February 2014, Available at SSRN: https://ssrn.com/abstract=2437827

Sol Picciotto (Contact Author)

ICTD ( email )

Institute of Development Studies
Librar
Brighton, BN1 9RE
United Kingdom

Lancaster University - Lancaster University Law School ( email )

FLAT 5 REGENCY HOUSE, NEWBOLD TERRA
LEAMINGTON, CV32 4HD
United Kingdom

University of London, School of Advanced Studies, Institute of Advanced Legal Studies, Students ( email )

Charles Clore House
17 Russell Square
London, WC1B 5DR
United Kingdom

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