The Global Formulary Apportionment Model (GFA Model) applies to the tax accounting of the Global Taxable Income (GTI) of a Multinational Enterprise (MNE) and the Formulary Apportionment (FA) of this GTI between the member states of the model – here the G 20 nations. The resulting Global...

This proposal introduces a FX (Foreign Exchange) Tribute to minimize the funding gap for accomplishing the sustainable development goals (SDGs) of the UN “Agenda 2030”. The finance sector is seen as the primary beneficiary of the growth of the global economy. Thus, it is uniquely placed as a...