Pillar 3 for the OECD: A Global Excess Profits Tax Tax Notes Talk

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 BeyondFor more background, read these articles in Tax Notes:
OECD Postpones Key Meeting of Global Tax Overhaul ProjectGlobal Tax Reform Project Should Consider COVID-19, ICC SaysG-20 Global Tax Revamp More Relevant Than Ever, Minister SaysG-7 Ministers to Return to Digital Tax Agenda Once Crisis SlowsWorld Must Not Lose Focus on Global Tax Overhaul, Germany UrgesAll 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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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White