A Global Earth Tax
* Publié en anglais seulement dans la revue: International TAX HIGHLIGHTS – Volume 3, Number 2, May 2024
My professional journey has provided me with a unique and multifaceted lens through which to view taxation. At the start of my career, as a tax adviser in a small, lively town, I worked closely with entrepreneurs who were looking to expand their businesses into the United States. This was my first encounter with the complexities of international tax law. I moved on to become Canada’s tax treaty negotiator, eventually heading the Tax Treaty Unit at the OECD, in Paris. This role offered me the chance to explore the tax systems of various countries and to work under the OECD/G20 Inclusive Framework, which led to my participation in meaningful collaborations with both developed and developing economies. We addressed the complex challenges in the international tax landscape, especially those emerging from the digitalization of the economy. In 2021, I returned to Canada to lead the drafting of the Canadian Digital Services Tax Act before shifting into politics, where my focus became environmental protection. I became the first woman to be elected as a Member of Parliament for Pontiac, a riding reflecting the rich tapestry of the Canada’s cultural mosaic, blending rural and urban areas, French and English-speaking communities, and two Indigenous communities.
Why do we pay taxes? This answer to this fundamental question is profoundly expressed, in my view, by the inscription on the IRS headquarters in Washington, DC: “Taxes are the price we pay for a civilized society.” In this article, I apply this principle to the current international context, exploring how global taxes may be the price to pay for a sustainable world.