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
There are 2 versions of this paper
Introducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns
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
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