Brief

ICTD Research in Brief, Issue 8. Is the International Tax System Fit for Purpose, Especially for Developing Countries?

author(s) Picciotto, S.
from UK Foreign, Commonwealth & Development Office (FCDO)
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citation

Picciotto, S. ICTD Research in Brief, Issue 8. Is the International Tax System Fit for Purpose, Especially for Developing Countries? International Centre for Tax and Development (ICTD), (2014) 2 pp

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Abstract

This briefing outlines the historical development of the international tax system, and shows why it is increasingly unfi t for purpose, especially in view of the growing dominance of transnational corporations (TNCs). It makes proposals for an evolutionary shift towards a unitary approach for taxing TNCs. It is based on ICTD Working Paper 13

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