There has been mounting concern over the past few years over whether some of the world’s largest companies – primarily big tech – pay their fair share of taxes. This issue has arisen in countries around the world leading to new digital services taxes that primarily target the U.S. tech giants and which in turn often leads to the U.S. threatening to retaliate in response. Canada now finds itself embroiled in these battles as Finance Minister Chrystia Freeland has proposed a retroactive digital services tax to take effect in 2024 if by that time a newly reached OECD agreement has not taken effect. Professor Reuven Avi-Yonah is a law professor at the University of Michigan and director of the school’s international tax LLM program. He joins the Law Bytes podcast to discuss digital services taxes, the OECD deal, and what might happen if the international agreement falls apart.
Articles by: Michael Geist
The Law Bytes Podcast, Episode 114: The Citizen Lab’s Ron Deibert on Protecting Society from Surveillance Software
The Citizen Lab at the University of Toronto, led by Professor Ron Deibert, has a well-earned reputation for uncovering surveillance technologies and security vulnerabilities with research and reports that attract immediate attention worldwide. Professor Deibert has won an incredible array of awards and accolades for his remarkable work, including the Order of Ontario and the EFF’s Pioneer Award. In 2020, he delivered the Massey Lectures, based on his book for the lectures, Reset: Reclaiming the Internet for Civil Society. Professor Deibert joins the Law Bytes podcast to talk about the lab, his work, and the threat of what he calls “despotism as a service”, where spyware is used to target journalists, activists, and civil society groups.
The (Still Secret) Online Harms Consultation: What the Government Heard, Part Two
Last week, I posted on the results of this summer’s online harms consultation, which remains shrouded in secrecy as the Canadian government still refuses to disclose the hundreds of submissions it received. That post focused on the common concerns raised in the submissions as pulled from my ongoing blog post that features links to dozens of submissions that have been independently posted. This second post highlights frequently cited recommendations. These recommendations are particularly important given that the mandate letter for Canadian Heritage Minister Pablo Rodriguez indicates that any online harms legislation “should be reflective of the feedback received during the recent consultations.”
The Law Bytes Podcast, Episode 113: The Year in Canadian Digital Law and Policy
The past year has been an incredibly active one for Canadian digital law and policy with legislative battles over Bill C-10, controversial consultations on online harms and copyright, important Supreme Court decisions, new digital taxes, and an emerging trade battle with the United States. For this final Law Bytes podcast of 2021, I go solo without a guest to talk about the most significant trends and developments in Canadian digital policy from the past year and to think a bit about what may lie ahead next year.
Why the Digital Services Tax Act Violates Canada’s OECD Commitment to a Tax Moratorium
The Canadian government’s decision to move ahead with the Digital Services Tax Act, legislation that will take effect in 2024 should the international agreement at the OECD fail to materialize by that date, is problematic for reasons that extend beyond sparking a trade battle with the United States and potentially leading to billions in tariffs on Canadian goods and services. The plan also appears to violate Canada’s commitment at the OECD, in which all members agreed to a moratorium on introducing new digital services taxes.
Recent Posts
What Is With This Government and Privacy?: Political Party Privacy Safeguards Removed in “Affordability Measures” Bill 
More Than Just Phone Book Data: Why the Government is Dangerously Misleading on its Warrantless Demands for Internet Subscriber Information 
Privacy At Risk: Government Buries Lawful Access Provisions in New Border Bill 
The Law Bytes Podcast, Episode 234: “Solutions Aren’t Going to be Found Through Nostalgia”: Mark Musselman on the CRTC Hearings on Canadian Content Rules 
Here We Go Again: Internet Age Verification and Website Blocking Bill Reintroduced in the Senate (With Some Changes)
