Pillar 3 for the OECD: A Global Excess Profits Tax
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Allison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University, tells Tax Notes contributing editor Robert Goulder about her proposal for a global excess profits tax as the third pillar in the OECD\\u2019s digital economy project.
For additional coverage, read her proposal in Tax Notes:
For more background, read these articles in Tax Notes:
- OECD Postpones Key Meeting of Global Tax Overhaul Project
- Global Tax Reform Project Should Consider COVID-19, ICC Says
- G-20 Global Tax Revamp More Relevant Than Ever, Minister Says
- G-7 Ministers to Return to Digital Tax Agenda Once Crisis Slows
- World Must Not Lose Focus on Global Tax Overhaul, Germany Urges
All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White