Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/311080 
Authors: 
Year of Publication: 
2025
Series/Report no.: 
Columbia FDI Perspectives No. 400
Publisher: 
Columbia University, Columbia Center on Sustainable Investment (CCSI), New York, NY
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.
Document Type: 
Research Report

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