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

From:: Department for International Development
Published: 1 January 2014

Document Type:: Briefing
Theme:: Economic Growth
Authors:: Picciotto, S.

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.

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.