The Big Shakeup: Making Sense of the OECD Digital Tax Proposals

November 12, 2019

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.