Reforma fiscal corporativa internacional: hacia una solución completa y justa

Comisión Independiente para la Reforma de la Fiscalidad Corporativa Internacional
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Comisión Independiente para la Reforma de la Fiscalidad Corporativa Internacional: ICRICT

El Trimestre Económico, 2020, vol. 87 (1), issue 345, 315-325

Abstract: In this document, the ICRICT takes a stand on the approach of a global tax reform, within the framework of the OECD proposals to tax multinational corporations and related discussions of the G20. In this regard, the commission emphasizes the need for a sustainable international fiscal system that, in the long term, benefits both advanced and developing economies; treats multinationals as single companies, and, through a community of states, generates a framework for a fairer international tax system.

Keywords: Global tax reform; international tax system; multinationals; OECD; inclusive framework. (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:elt:journl:v:87:y:2020:i:345:p:315-325

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DOI: 10.20430/ete.v87i345.1022

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