Unitary tax is a way of taxing multinational corporations based on where they genuinely do work – ie, employ staff, operate factories, sell goods and services – instead of where they setup shell companies in order to underpay tax – ie, tax havens. Unitary tax makes sure recognition is given to every person and every stage involved in the process of creating wealth, rather than allowing, as current international tax rules permit, those at the end of process to take all the credit and benefit.
Learn more about unitary tax here.