The C.D. Howe Institute is an independent not-for-profit research institute whose mission is to raise living standards by fostering economically sound public policies. Widely considered to be Canada's most influential think tank, the Institute is a trusted source of essential policy intelligence, distinguished by research that is nonpartisan, evidence-based, and subject to definitive expert review.
New Organisation for Economic Co-operation and Development (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. This report examines recent proposals from the 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.