No.1 Canadian Tax Journal, forthcoming in 2023
Pillar Two; Global Minimum Tax; Multinational Enterprises; Base Erosion and Profit Shifting; International Tax; G20/OECD BEPS Inclusive Framework
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.
Li, Jinyan, "Introducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns" (2023). Articles & Book Chapters. 2973.