20. 同样，多国公司必须在发展中国家纳税，这将有助于发展筹资。由于通行的转让定价制度允许多国公司缴纳的税款低于其公平份额，实际上甚至低于当地的小企业，因此需要为全球公司设定一个 25%的最低税率，并建立一个跨越不同管辖区的公式化税收制度。此外，只有联合国在税制改革问题上发挥更突出的作用，发展中国家的利益才会得到考虑。全面取消债务的前景微乎其微。出于这个原因，有必要转而侧重于更公平的债务重组制度。
20. Similarly, multinational corporations must pay taxes in developing countries, which would contribute to financing for development. Because the prevailing transfer pricing system allowed multinational corporations to pay less than their fair share of taxes and, indeed, even less than small local businesses, there was a need for a global corporation tax at a minimum rate of 25 per cent and a formulaic system for taxation across various jurisdictions. Moreover, the interests of developing countries would be taken into account only if the United Nations took a more prominent role in matters of tax reform. There was little prospect of across-the-board cancellation of debt. For that reason, there was a need to focus on a fairer system of debt restructuring instead.