Pillar 3 For The OECD: A Global Excess Profits Tax
Woman checking financial stock market analysis on smartphone in city, with illuminated city street … [+] light and urban skyscrapers as background at night
Getty
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…