Toward unitary taxation of MNEs

Sol Picciotto

No 400, Columbia FDI Perspectives from Columbia University, Columbia Center on Sustainable Investment (CCSI)

Abstract: Protracted debates and negotiations have led to a new approach to taxation of multinationals: apportionment of their global profits based on their real presence in each country. A concerted initiative by willing states could implement this approach using standards now agreed, facilitated through the UN Framework Convention now under negotiation.

Date: 2025
New Economics Papers: this item is included in nep-acc, nep-int and nep-pbe
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.econstor.eu/bitstream/10419/311080/1/1916384781.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:zbw:colfdi:311080

Access Statistics for this paper

More papers in Columbia FDI Perspectives from Columbia University, Columbia Center on Sustainable Investment (CCSI) Contact information at EDIRC.
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().