Back to All Events

ONE-DAY HIGH LEVEL ROUNDTABLE : Global Tax Reform Beyond BEPS: Unitary Taxation And Other Alternatives

  • Roger Smith Hotel 501 Lexington Avenue New York, NY, 10017 United States (map)


The international tax system needs a paradigm shift. Recognizing the need for reform, in 2013 the G20 gave its support to the OECD’s Base Erosion and Profit Shifting (BEPS) project in order to strengthen the system of international tax rules, and give better tools to tax authorities, if they have the capacity and will to use them.

However, the BEPS process failed to address the core problem of our global tax system, the separate entity approach to taxation. The ICRICT Declaration proposed an alternative: tax multinationals as single firms and apportion their total global profit according to factors reflecting their real presence in each country.

Several alternatives approaches to the separate entity principle have been identified, which start from the economic reality that multinationals operate as unitary firms. The purpose of this workshop is to examine these alternatives to enable the Commission to contribute specific policy proposals for the continuing debate on reform of the international tax system, especially for developing countries.

Concept note and agenda PDF



This event is supported by :