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

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