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On July 27, Professor Catherine Brown presented at the , hosted by the Canadian Tax Foundation. 

The core principles of the international tax landscape are set to change from 2023. Almost all countries in the G20/OECD Inclusive Framework on BEPS (‘the Inclusive Framework’) have signed up to a joint political statement on the agreed components of their ‘two-pillar’ approach to global tax reform. Pillar Two sets out global minimum tax rules designed to ensure that large multinational businesses pay a minimum effective rate of tax of 15% on profits in all countries.()

Catherine was a panelist discussing the legal implementation of Pillar Two in Canada, which includes the mechanics of implementation and implications for domestic law (including existing Canadian international tax regime), dispute resolution, relationship with MLI, tax treaties and existing investment and trade agreements, as well as challenges of consistency across jurisdictions.

Catherine's forthcoming paper on the topic will be published by the Canadian Tax Foundation.