International corporate tax reform: Towards a fair and comprehensive solution

Abstract

In this document, the icrict takes a stand on the approach of a global tax reform, within the framework of the oecd proposals to tax multinational corporations and related discussions of the G20. In this regard, the commission emphasizes the need for a sustainable international fiscal system that, in the long term, benefits both advanced and developing economies; treats multinationals as single companies, and, through a community of states, generates a framework for a fairer international tax system.