icrict documents

A ROADMAP TO IMPROVE RULES FOR TAXING MULTINATIONALS

2018 |After evaluating many alternatives ICRICT proposes a solution to a failing system. Global formulary apportionment, coupled with a minimum corporate tax rate, is the only effective way for all countries to collect a fair share of tax revenue from multinational enterprises and avert a race to the bottom

New report

Executive summary

You can download the briefing about the Alternatives to the Separate Entity the commissioners evaluated before coming to a conclusion