Dossier
unitary taxation
Coverage of unitary taxation in the Nexus archive.
- The Guardian view on global corporate tax: a $500bn prize that states must seize | Editorial
The Guardian highlights a proposed global corporate tax reform that could generate $500bn annually by taxing multinational profits where economic activity occurs. The Tax Justice Network report advocates for unitary taxation, with UN negotiations in New York aiming to establish a global framework by 2027. Despite Trump's opposition and the US withdrawal last year, no other nations followed.