Seminar Topic: Pillar 2 Walking the World?
Pillar 2 imposes a global minimum tax on large multinational enterprises (MNEs) to prevent race-to-the-bottom tax competition among countries and the existence of stateless income. It essentially treats foreign subsidiaries as branches and corporate income tax base as transferrable between sovereign states. To succeed, Pillar 2 requires a top-down common approach. Since its inception, Pillar 2 has evolved and appears to come to life. Is it really walking? What is it about? Why is it being implemented in Canada? How and how much will it trample upon the existing income tax system? This seminar addresses these questions.
Guest Speaker: Professor Jinyan Li
Professor Li is a former interim dean, and Co-director of LLM Tax Programs, at Osgoode Hall Law School, York University, Canada. She has published widely on Canadian, international and Chinese taxation. Professor Li is on the editorial board of World Tax Journal. Her research has been supported by significant external grants and recognized by distinctions, such as Tax Excellence Award from the Ontario Bar Association and Lifetime Contribution Award from the Canadian Tax Foundation. Professor Li has been an expert consultant to the Canadian government and international organizations, including the IMF, OECD and UN. Her work has been cited by Canadian courts, including the Supreme Court of Canada in Deans Knight Income Corp., Alta Energy and MacDonald.
Weblink: https://www.osgoode.yorku.ca/faculty-and-staff/li-jinyan/
Presentation slides: Pillar 2 Walking the World- Li
Paper: ith2402-Li
Chair: Professor Kerrie Sadiq
ARC Future Fellow (2022-2026).
Professor of Taxation, School of Accountancy, QUT Faculty of Business and Law
Website: https://research.qut.edu.au/international-tax/
Time: Thursday, 2 May 2024 10:30 AM-12:00 PM
Venue: Room GP-Z1124, Gardens Point Campus, QUT
Online: https://qut.zoom.us/j/84973016352?pwd=aEFOMEdZL01ZSkZyVkdjNmFaUCsvUT09&from=addon
Details:
| Start Date: | 02/05/2024 [add to calendar] |
| End Date: | 02/05/2024 |