Dr Leopoldo Parada featured in Law360 regarding new Canadian digital services tax

Law360 is a subscription-based, legal news service based in New York City.

The School of Law’s Associate Professor in Tax Law Dr Leopoldo Parada's opinion is extensively featured in specialised media outlet Law360/Lexis Nexis, New York, regarding a recent announcement of the Canadian Government to implement a digital services tax. 

The plans of Canada to implement a digital services tax comes at a moment when the global negotiations at the OECD-Inclusive Framework (OECD Pillar One) are still going on and most of the nations have agreed to extend a digital services tax standstill until December 2024.  

Consulted on this matter, Dr Parada stated: "The question is whether other jurisdictions should wait until the end of Pillar One treaty negotiations to start collecting their own slice of the revenue cake".

That's the question that Canada is raising. And that's the question that many countries will start raising as well. 

Dr Parada, an expert in International Tax Law, also recently concluded a visit to Japan where he presented his research work at the University of Tokyo, Hototsubashi University Tokyo, and Ritsumeikan University Kyoto. Dr Parada's visit to Japan also served to create new strategic research collaborations with Japanese Universities, as well as extending his tax policy advice in other countries of the region. 

Dr Parada is expected to visit Japan again in 2024 to consolidate the network already created and to promote further collaboration, especially as part of his role as Co-Director of the Centre for Business Law and Practice (CBLP).