Like the Internet connecting the computers of the world, a global tax regime to be created with the OECD Pillar One Blueprint seeks to integrate and standardize national corporate taxes in respect of automated digital services and consumer facing businesses of large corporations. Is the world ready for such a “revolutionary” global tax regime? Can international consensus be built on divergent national fiscal interests and tax laws? What can we learn from the implementation of global standards from BEPS 1.0 about the chance of countries’ adoption of the global tax regime? This talk offers some insights on these questions.
This event qualifies for 1.5 CPD credits.
About the Speaker
Jinyan Li is Professor of law and co-director of LLM Tax program, Osgoode Hall Law School, York University. Her main areas of research and teaching are tax law and policy. Her current research interest is digital taxation and COVID-19 fiscal measures. Some of her research projects were funded by the Social Sciences and Humanities Research Council (SSHRC), the Canadian Tax Foundation and IFA Canada. She was a Research Leader at York University (2017) and received a Lifetime Contribution Award from the Canadian Tax Foundation (2017). She has worked as a consultant for the government of Canada, the government of Ontario, private firms and international organizations, such as the OECD and IMF. For more, see https://www.osgoode.yorku.ca/faculty-and-staff/li-jinyan/
- Allard School of Law
- General Audience
- Continuing Professional Development
- Research Talks