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November 12, 2019

November 12, 2019 – New OECD proposals on digital taxation would mean a substantial overhaul of Canadian tax rules if they are brought into effect, according to a new report from the C.D. Howe Institute.

In “The Big Shakeup: Making Sense of the OECD Digital Tax Proposals,” authors Jeffrey Trossman and Jeffrey Shafer examine recent proposals from the Organisation for Economic Co-operation and Development (OECD) which aim to deal with the issue of multinational enterprises (MNEs) earning significant profits in places where they have no obligation to pay income tax locally.