The goal of a fair international tax reform has been the central ICRICT’s mission since its creation. According to ICRICT’s positions and policy recommendations, a fair international tax reform should result in a global deal that effectively represents the interest of all countries, including developing countries and emerging markets, negotiated in a forum where countries participate on equal footing with a governance scheme that allows transparency and accountability.
Inclusive international and regional tax cooperation is essential to combat the challenges posed by globalization and the digitalization of the world economy. Any reform of international corporate taxation must recognize that taxation should occur where the economic activity occurs, resulting in a system of unitary taxation with formulary apportionment of multinationals’ profits and a 25% global minimum effective corporate tax on multinationals’ profits.
ICRICT statement on the UN Framework Convention on International Tax Cooperation — Bangkok, October 2026 On the sidelines of the IMF and World Bank Annual
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Joseph Stiglitz keynote delivered at UN ECOSOC Special Meeting on Financial Integrity As negotiations for a Framework Convention on International Tax Cooperation have resumed this
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ICRICT welcomes the adoption by the UN of the ‘Compromiso de Sevilla’ which is the outcome document for the 4th Financing for Development summit (Seville,
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The Pontifical Academy of Social Sciences (PASS) and the Independent Commission for the Reform of International Corporate Taxation (ICRICT) will host a high-level event titled