The next section of this chapter takes stock of the current efforts towards reforming international corporate tax norms and outlines a way forward.It argues that an international tax system thatcontributes to funding the 2030 Agenda must adoptunitary taxation of MNEs, based on global formularyapportionment of profits and underpinned by a globaleffective minimum corporate tax rate. Recognizingthat such a fundamental change could take time, thechapter also indicates some more immediate optionsfor developing countries to improve the fairness andsustainability of international corporate taxation.