Anmerkungen:
In: Canadian Tax Journal/Revue fiscale canadienne, 2023, Vol. 71, No. 1, p. 103-136
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 2, 2023 erstellt
Beschreibung:
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