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The Big Shakeup: Making Sense of the OECD Digital Tax Proposals
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Page Title: | The Big Shakeup: Making Sense of the OECD Digital Tax Proposals – C.D. Howe Institute |
Article Title: | The Big Shakeup: Making Sense of the OECD Digital Tax Proposals |
URL: | https://cdhowe.org/publication/big-shakeup-making-sense-oecd-digital-tax-proposals/ |
Published Date: | November 12, 2019 |
Accessed Date: | February 12, 2025 |
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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.
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