Monthly Archives: May 2021

Repurposing Pillar One into an Incremental Global Tax for Sustainability: A Collective Response to a Global Crisis

  A word from Professor Scott Wilkie: Professor Jinyan Li and Ms. Sophie Chatel, both drawing on their expertise and experience in international tax, have recently co-written this article published by the International Bureau of Fiscal Documentation in the Bulletin for International Taxation, which is now freely available and can be accessed by clicking here. […]

The Permissibility of Surplus Stripping

  My Davies tax group colleagues Chris Anderson and Etyan Dishy (both of whom are former Osgoode students of mine!) have published a terrific article in the latest Canadian Tax Journal on “The Permissibility of Surplus Stripping”. The authors begin with a review of the legislative and judicial context surrounding sections 84.1, 212.1 and subsection […]