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

Osgoode Legal Studies Research Paper No. 4335258

No.1 Canadian Tax Journal, forthcoming 2023

25 Pages Posted: 23 Jan 2023

See all articles by Jinyan Li

Jinyan Li

York University - Osgoode Hall Law School

Multiple version iconThere are 2 versions of this paper

Date Written: 2023

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.

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

Suggested Citation

Li, Jinyan, Introducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns ( 2023). Osgoode Legal Studies Research Paper No. 4335258, No.1 Canadian Tax Journal, forthcoming 2023, Available at SSRN: https://ssrn.com/abstract=4335258

Jinyan Li (Contact Author)

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
416-736-5025 (Phone)

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