Pillar 3 for the OECD: A Global Excess Profits Tax

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Allison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University, tells Tax Notes contributing editor Robert Goulder about her proposal for a global excess profits tax as the third pillar in the OECD’s digital economy project.

For additional coverage, read her proposal in Tax Notes:

• It’s Time for Pillar 3: A Global Excess Profits Tax for COVID-19 and Beyond

For more background, read these articles in Tax Notes:

• OECD Postpones Key Meeting of Global Tax Overhaul Project
• Global Tax Reform Project Should Consider COVID-19, ICC Says
• G-20 Global Tax Revamp More Relevant Than Ever, Minister Says
• G-7 Ministers to Return to Digital Tax Agenda Once Crisis Slows
• World Must Not Lose Focus on Global Tax Overhaul, Germany Urges

All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage

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