Under current international tax rules, a multinational corporation with subsidiaries across the world doesn’t pay tax on the profit it makes as a whole corporate group. Instead, each of the multinational corporation’s subsidiaries pays tax separately in the country where it is located, independent of other subsidiaries in the corporate group. That means the amount of tax a multinational corporation pays doesn’t depend so much on how much profit it makes as a whole but on which of its subsidiaries are reporting profit. By requiring multinational corporations to pay tax where they employ staff and do real work, instead of in tax havens where they shift profits, unitary tax makes sure every person involved in the process of creating wealth is recognised.