One of Canada’s most prolific commentators on tax matters in Canada, particularly international tax developments as Canada is affected by them, is Nat Boidman, who practices at Davies Ward Phillips & Vineberg LLP in their Montreal office. Nat’s comments regularly are a catalyst for hard thinking about tax matters. In a recent Letter to the Editor of Tax Notes International, he offers some pithy comments on corporate taxation, reflecting his view that less, rather than more, corporate tax is desirable even taking account the fiscal effects of COVID relief. He makes his comments in relation to a broadly opposing viewpoint expressed by Professor Allison Christians, who holds the Stikeman Chair in taxation at McGill University’s Faculty of Law. Context for both of them is the ongoing debate orchestrated by the OECD (Organisation for Economic Co-operation and Development) according to the Pillar I and Pillar 2 proposals concerning the adequacy of longstanding markers of jurisdiction to tax in a complex world where intersecting states’ tax claims are common and require to be reconciled in a principled, predictable way that is faithful to the rhythm of business and economic activity generally. Nat Boidman’s comments, which refer to other sources of interest in this context, can be found at: Tax Notes International, June 8, 2020, p. 1161, or by clicking here.