1/ The Fair Trade Tax Association is advocating for the extension of the definition of "permanent establishment" in order to include the producing agricultural fields.

This would mean the fields of production would finally be included in the discussion, and we would acknowledge the reality of today’s world: Tax should also be allocated to the countries producing the agricultural good.

2/ The Fair Trade Tax Association is advocating for the allocation of the taxable income between producing and importing countries based upon the time required in each country to produce the agricultural product.

We want to change the presumption that the value is given by consumption.

This would mean firms would pay the same taxes, but what would change, is who they pay it to, and how they spread it. It would be objectively distributed, thanks to our universal currency: time, between each and every actor of the producing process, without having to control the market price, which as we know, is not feasible on a large scale.