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

Jinyan Li ()
Additional contact information
Jinyan Li: Osgoode Hall Law School, York University, Toronto

Canadian Tax Journal, 2023, vol. 71, issue 1, 103-136

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 (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ctf.ca/EN/Publications/CTJ_Contents/2023CTJ1.aspx (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ctf:journl:v:71:y:2023:i:1:p:103-136

Ordering information: This journal article can be ordered from
Canadian Tax Foundation, 145 Wellington Street West, Suite 1400, Toronto, Ontario, Canada M5J 1H8
https://www.ctf.ca/E ... ns_ListingBooks.aspx

DOI: 10.32721/ctj.2023.71.1.sym.li

Access Statistics for this article

Canadian Tax Journal is currently edited by Kim Brooks, Kevin Milligan, and Daniel Sandler

More articles in Canadian Tax Journal from Canadian Tax Foundation Canadian Tax Foundation, 145 Wellington Street West, Suite 1400, Toronto, Ontario, Canada M5J 1H8.
Bibliographic data for series maintained by Jim Lyons ().