Resumen

COMISION INDEPENDIENTE PARA LA REFORMA DE LA FISCALIDAD CORPORATIVA INTERNACIONAL (ICRICT). International corporate tax reform: towards a fair and comprehensive solution. El trimestre econ [online]. 2020, vol.87, n.345, pp.315-325.  Epub 09-Dic-2020. ISSN 2448-718X.  https://doi.org/10.20430/ete.v87i345.1022.

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.

Palabras llave : Global tax reform; international tax system; multinationals; oecd; inclusive framework.

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