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.
The Independent Commission For the Reform of International Corporate Taxation (ICRICT) welcomes the Chilean presidency of the Regional Platform for Tax Cooperation in Latin America
15 March 2024
22 November 2023 Today marks the beginning of a historic shift to recover fairness and inclusiveness in global taxation. A vote by a majority of
Nov 21, 2023 NEW YORK – This week will witness either a historic achievement in creating a more equitable global economy or a terrible failure.
Marrakesh, November 14, 2023Global experts and finance ministers today in Marrakech during a roundtable co-hosted by the Independent Commission for the Reform of International Corporate