-> International tax reform

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.