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Trump's Plan to Exit OECD Deal Threatens Two Canada Tax Rules

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Trump's Plan to Exit OECD Deal Threatens Two Canada Tax Rules

  • By Patrick Marley, Kaitlin Gray

The future of Canada’s digital services tax and proposed undertaxed profits/payments rule—and possibly its approach to Pillar Two and international tax more broadly—is precarious in the face of international trade pressures and the Trump administration’s threats about the OECD’s global tax deal.

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