Download This PaperIntroducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns
34 Pages Posted: 16 May 2023
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Introducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns
Canadian Tax Journal/Revue fiscale canadienne, 2023, Vol. 71, No. 1, p. 103-136
Number of pages: 34
Posted: 16 May 2023
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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
Number of pages: 25
Posted: 23 Jan 2023
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Date Written: May 2, 2023
Abstract
This paper provides a high-level overview of the 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, the paper offers some thoughts on whether and, if so, how and when Canada should proceed with implementation.
Keywords: Pillar Two, Global Minimum Tax, Multinational Enterprises, Base Erosion and Profit Shifting, International Tax, OECD
Suggested Citation: Suggested Citation
Li, Jinyan, Introducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns (May 2, 2023). Canadian Tax Journal/Revue fiscale canadienne, 2023, Vol. 71, No. 1, p. 103-136, Available at SSRN: https://ssrn.com/abstract=4436297
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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