Policy
Unitary tax
This policy is not currently being tracked in real-time by the Tax Justice Policy Tracker. Grades and positions are not assigned.
Insights
Latest event
European Commission brings forward 'BEFIT' as relaunched proposal for a Common Consolidated Corporate Tax Base, which would introduce unitary taxation across the bloc.
About the policy
Global Progress timeline
2000
Members of what would later become the Tax Justice Network first called for unitary tax in an Oxfam study published in 2000.
2011
The EU proposes the Common Corporate Consolidated Tax Base which would switch the EU to unitarv tax - but the proposal is stalled by Ireland and the UK.
2019
The OECD adopts a shift to unitary tax in its reform proposals, albeit in very weak form.
2019
UK's Labour party becomes the first major political party in the global north to commit to unitary tax in a party manifesto.
2021
European Commission brings forward 'BEFIT' as relaunched proposal for a Common Consolidated Corporate Tax Base, which would introduce unitary taxation across the bloc.
2021
A unitary approach is agreed by the G20 to be implemented internationally for the first time, but in a very limited and unfair way.
The future
Countries must move beyond the OECD's Pillar 1 to implement unitary tax universally and fairly based on employment and sales.
The future
Global standards for unitary tax must be established under a UN tax convention.
About the data
Global experts, crowdsourcing power
The data on the Tax Justice Policy Tracker is regularly collected and verified by researchers and experts at the Tax Justice Network and from the wider global tax justice movement.
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