Introducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns

Authors

Jinyan Li, Osgoode Hall Law School of York UniversityFollow

Document Type

Article

Publication Date

2023

Source Publication

No.1 Canadian Tax Journal, forthcoming in 2023

Keywords

Pillar Two; Global Minimum Tax; Multinational Enterprises; Base Erosion and Profit Shifting; International Tax; G20/OECD BEPS Inclusive Framework

Abstract

This paper provides a high-level overview of Pillar Two Global Minimum Tax in terms of its policy objectives, technical design and implications for Canada. After teasing out some significant known and unknown challenges, it offers some thoughts on whether, and if so, how and when Canada can proceed with implementation.

Repository Citation

Li, Jinyan, "Introducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns" (2023). Articles & Book Chapters. 2973.
https://digitalcommons.osgoode.yorku.ca/scholarly_works/2973