Abstract
At the beginning of the 20th century, miners began bringing a canary into the mines, to serve as an early warning sign of danger from toxic gases. The phrase “canary in the coal mine” has since been used to indicate potential success or failure. Bermuda, one of seven low- or no-tax Caribbean jurisdictions, has begun consultations on adopting a corporate income tax in 2025. Carissa Rodulfo examines whether Bermuda’s experience might serve as a canary in the coal mine, when it comes to developing nations adopting the Pillar Two global minimum tax.
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