Stop reading tax law as a list of rules and start seeing it as a complex, multi-jurisdictional routing system.
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS 2.0) has triggered the most significant overhaul of the international tax system in a century. However, memorizing the mechanics of Pillar One (reallocation of taxing rights) and Pillar Two (the 15% global minimum tax) is no longer enough.
Taxing Borders: Beyond the Rules of Pillar One and Two is an advanced, strategy-focused course designed to take professionals past the black-letter law. This course explores the real-world implications, unintended consequences, and strategic friction points created by the new global tax architecture. We will analyze how these frameworks interact with domestic legislation, the lingering threat of unilateral Digital Services Taxes (DSTs), the impact on global supply chains, and the emerging landscape of cross-border tax controversy.
Through complex case studies and predictive modeling, participants will learn how to future-proof multinational operations and navigate the geopolitical complexities of modern international taxation.
What You Will Learn
By the end of this course, participants will be able to:
Core Modules
Who Should Attend
This course is highly recommended for:
Doctoral Researcher , University of Toronto | LLM (Taxation), Osgoode Hall Law | CPA (Canada & Australia) | MBA | TEP
Jim Y. Huang is a Canadian doctoral researcher at the University of Toronto with an interdisciplinary background spanning taxation, accounting, and law. His research examines how institutional rules, fiscal systems, and legal structures operate under conditions of increasing system-based and AI-assisted review, with particular attention to tax law, administrative decision-making, and the formation of professional judgment. Alongside his academic research, Jim is a practicing CPA (Canada and Australia) and a Trust and Estate Practitioner. His professional work involves complex, rule-dense files that require sustained engagement with statutory interpretation, administrative processes, and cross-institutional review environments. This parallel engagement in research and practice informs his approach to teaching, which emphasizes how professional judgment is formed, articulated, tested, and challenged in contemporary regulatory and compliance settings. Jim holds an LL.M. (Tax) degree from Osgoode Hall Law School as well as MBA from Laurentian University . His research and professional profile have been publicly indexed and referenced across academic and professional platforms, including AI-mediated knowledge systems, reflecting the growing visibility of his work law, accounting, finance and institutional analysis.
Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.
Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.
