Tag Archives: Digital Tax

Mark Warner was interviewed on Corus Radio Conversations with Ben O’Hara-Byrne talking about U.S. President Trump’s tariffs on imported Canadian goods, Canadian retaliation and the evolving Canada-U.S. trading relationship. (February 2, 2025) Mr. Warner is a Canadian and U.S. lawyer who has practiced in Toronto, Washington, D.C., New York and Brussels. Mark also previously worked on trade and competition issues as counsel in the OECD Trade Directorate where he participated in the negotiations of the Multilateral Agreement on Investment and represented the OECD at meetings of the WTO Working Group on Trade and Competition Policy and the Working Group on Trade and Investment.

As Legal Director of the Ontario Ministry of Economic Development & Trade, Mark led Ontario’s legal team for the negotiation of the Canada-U.S. Agreement on Government Procurement, advised on trade disputes (including the Green Energy Act and softwood lumber) and various NAFTA Chapter 11 investor-state arbitration matters. He also led the Ontario’s legal team for the insolvency / restructuring of General Motors and Chrysler, and various grant and loan agreements to leading automotive and automotive parts companies, including to electric car battery manufacturer, Electrovaya and a Better Place demonstration centre and electric vehicle charging station network, and more recently has assisted with an electrical vehicle battery manufacturing contractual dispute.

Mark is a past Chair of the International and Economics Committees of the American Bar Association Section of Antitrust Law as well as a member of the Section’s Task Forces on Competition Policy and NAFTA and Antitrust in the Global Economy. In addition to being a lawyer, Mr. Warner has a Masters Degree in Economics from the University of Toronto.

[Listen from 2:38]

Mark Warner was featured on the CBC News Weekend Business Panel talking about U.S. President Trump’s tariffs on imported Canadian goods, Canadian retaliation and the evolving Canada-U.S. trading relationship. (February 1, 2025) Mr. Warner is a Canadian and U.S. lawyer who has practiced in Toronto, Washington, D.C., New York and Brussels. Mark also previously worked on trade and competition issues as counsel in the OECD Trade Directorate where he participated in the negotiations of the Multilateral Agreement on Investment and represented the OECD at meetings of the WTO Working Group on Trade and Competition Policy and the Working Group on Trade and Investment.

As Legal Director of the Ontario Ministry of Economic Development & Trade, Mark led Ontario’s legal team for the negotiation of the Canada-U.S. Agreement on Government Procurement, advised on trade disputes (including the Green Energy Act and softwood lumber) and various NAFTA Chapter 11 investor-state arbitration matters. He also led the Ontario’s legal team for the insolvency / restructuring of General Motors and Chrysler, and various grant and loan agreements to leading automotive and automotive parts companies, including to electric car battery manufacturer, Electrovaya and a Better Place demonstration centre and electric vehicle charging station network, and more recently has assisted with an electrical vehicle battery manufacturing contractual dispute.

Mark is a past Chair of the International and Economics Committees of the American Bar Association Section of Antitrust Law as well as a member of the Section’s Task Forces on Competition Policy and NAFTA and Antitrust in the Global Economy. In addition to being a lawyer, Mr. Warner has a Masters Degree in Economics from the University of Toronto.

Mark Warner was interviewed on Newstalk 1010 in Toronto about U.S. President Trump’s tariff threats on Canadian imports, U.S. trade concerns and Canada’s options for retaliation. [Begins at 3:23]. (January 30, 2025) Mr. Warner is a Canadian and U.S. lawyer who has practiced in Toronto, Washington, D.C., New York and Brussels. Mark also previously worked on trade and competition issues as counsel in the OECD Trade Directorate where he participated in the negotiations of the Multilateral Agreement on Investment and represented the OECD at meetings of the WTO Working Group on Trade and Competition Policy and the Working Group on Trade and Investment.

As Legal Director of the Ontario Ministry of Economic Development & Trade, Mark led Ontario’s legal team for the negotiation of the Canada-U.S. Agreement on Government Procurement, advised on trade disputes (including the Green Energy Act and softwood lumber) and various NAFTA Chapter 11 investor-state arbitration matters. He also led the Ontario’s legal team for the insolvency / restructuring of General Motors and Chrysler, and various grant and loan agreements to leading automotive and automotive parts companies, including to electric car battery manufacturer, Electrovaya and a Better Place demonstration centre and electric vehicle charging station network, and more recently has assisted with an electrical vehicle battery manufacturing contractual dispute.

Mark is a past Chair of the International and Economics Committees of the American Bar Association Section of Antitrust Law as well as a member of the Section’s Task Forces on Competition Policy and NAFTA and Antitrust in the Global Economy. In addition to being a lawyer, Mr. Warner has a Masters Degree in Economics from the University of Toronto.

[Begins at 3:23]

Mark Warner was featured in a Canadian Press article about Former Canadian Deputy Prime Minister and Finance Minister Chrystia Freeland’s proposed aggressive trade retaliation threat to ward off U.S. President Trump’s threatened tariffs. (January 27, 2025) Mr. Warner is a Canadian and U.S. lawyer who has practiced in Toronto, Washington, D.C., New York and Brussels. Mark also previously worked on trade and competition issues as counsel in the OECD Trade Directorate where he participated in the negotiations of the Multilateral Agreement on Investment and represented the OECD at meetings of the WTO Working Group on Trade and Competition Policy and the Working Group on Trade and Investment.

As Legal Director of the Ontario Ministry of Economic Development & Trade, Mark led Ontario’s legal team for the negotiation of the Canada-U.S. Agreement on Government Procurement, advised on trade disputes (including the Green Energy Act and softwood lumber) and various NAFTA Chapter 11 investor-state arbitration matters. He also led the Ontario’s legal team for the insolvency / restructuring of General Motors and Chrysler, and various grant and loan agreements to leading automotive and automotive parts companies, including to electric car battery manufacturer, Electrovaya and a Better Place demonstration centre and electric vehicle charging station network, and more recently has assisted with an electrical vehicle battery manufacturing contractual dispute.

Mark is a past Chair of the International and Economics Committees of the American Bar Association Section of Antitrust Law as well as a member of the Section’s Task Forces on Competition Policy and NAFTA and Antitrust in the Global Economy. In addition to being a lawyer, Mr. Warner has a Masters Degree in Economics from the University of Toronto.

Mark Warner was featured in a Global News story about whether U.S. President Trump’s trade complaints with Canada are different in substance from his predecessors or just in tone to get Canada’s attention to up the ante in driving trade concessions by Canada and other trading partners. (January 25, 2025) Mr. Warner is a Canadian and U.S. lawyer who has practiced in Toronto, Washington, D.C., New York and Brussels. Mark also previously worked on trade and competition issues as counsel in the OECD Trade Directorate where he participated in the negotiations of the Multilateral Agreement on Investment and represented the OECD at meetings of the WTO Working Group on Trade and Competition Policy and the Working Group on Trade and Investment.

As Legal Director of the Ontario Ministry of Economic Development & Trade, Mark led Ontario’s legal team for the negotiation of the Canada-U.S. Agreement on Government Procurement, advised on trade disputes (including the Green Energy Act and softwood lumber) and various NAFTA Chapter 11 investor-state arbitration matters. He also led the Ontario’s legal team for the insolvency / restructuring of General Motors and Chrysler, and various grant and loan agreements to leading automotive and automotive parts companies, including to electric car battery manufacturer, Electrovaya and a Better Place demonstration centre and electric vehicle charging station network, and more recently has assisted with an electrical vehicle battery manufacturing contractual dispute.

Mark is a past Chair of the International and Economics Committees of the American Bar Association Section of Antitrust Law as well as a member of the Section’s Task Forces on Competition Policy and NAFTA and Antitrust in the Global Economy. In addition to being a lawyer, Mr. Warner has a Masters Degree in Economics from the University of Toronto.

Mark Warner was featured in a CBC News article about the risks of the United States retaliating against Canada for implementing a new Digital Services Tax on large U.S. companies following the re-election of U.S. President Donald Trump. (November 13, 2024) Mr. Warner is a Canadian and U.S. lawyer who has practiced in Toronto, Washington, D.C., New York and Brussels has advised governments on trade policy and trade negotiations. As counsel at the OECD Trade Directorate, Mark advised on harmful tax competition issues and worked on other trade and competition issues, participated in the negotiations of the proposed Multilateral Agreement on Investment and represented the OECD at meetings of the WTO Working Groups on Trade and Competition Policies and Trade and Investment Policies.

As Legal Director for the Ontario Ministry of Research & Innovation, Mr. Warner led Ontario’s legal team in creating the $250 million Ontario Emerging Technologies Fund, the $205 million Ontario Venture Capital Fund focused, in part, on the digital media and information and communications technology sectors. As Legal Director of the Ontario Ministry of Economic Development & Trade provided strategic legal advice with respect to the Ontario’s economic development, research and innovation grants and loans to leading ICT and digital media companies and led Ontario’s legal team in respect of the Canada-EU Comprehensive Economic & Trade Agreement (CETA) negotiations including with respect to the Intellectual Property Chapter.

Mark’s experience with online technologies and e-commerce includes: participating in OECD-wide policy work on laws and regulations affecting e-commerce, acting as Chair, ICC Competition Commission Working Party on E-Commerce and Competition Policy, serving as an original ICANN domain name dispute resolution arbitrator for eResolution and WIPO and as Rapporteur of the Hague Conference on Private International Law Commission on Jurisdiction for Torts in Electronic Commerce.

Mark Warner was interviewed on BNNBloomberg talking about the risks of the United States retaliating against Canada for implementing a new Digital Services Tax on large US companies and requiring foreign streaming platforms to pay into a fund to support Canadian music, TV, film & radio under the new Online Streaming Act. (July 5, 2024) Mr. Warner is a Canadian and U.S. lawyer who has practiced in Toronto, Washington, D.C., New York and Brussels has advised governments on trade policy and trade negotiations. As counsel at the OECD Trade Directorate, Mark advised on harmful tax competition issues and worked on other trade and competition issues, participated in the negotiations of the proposed Multilateral Agreement on Investment and represented the OECD at meetings of the WTO Working Groups on Trade and Competition Policies and Trade and Investment Policies.

As Legal Director for the Ontario Ministry of Research & Innovation, Mr. Warner led Ontario’s legal team in creating the $250 million Ontario Emerging Technologies Fund, the $205 million Ontario Venture Capital Fund focused, in part, on the digital media and information and communications technology sectors. As Legal Director of the Ontario Ministry of Economic Development & Trade provided strategic legal advice with respect to the Ontario’s economic development, research and innovation grants and loans to leading ICT and digital media companies and led Ontario’s legal team in respect of the Canada-EU Comprehensive Economic & Trade Agreement (CETA) negotiations including with respect to the Intellectual Property Chapter.

Mark’s experience with online technologies and e-commerce includes: participating in OECD-wide policy work on laws and regulations affecting e-commerce, acting as Chair, ICC Competition Commission Working Party on E-Commerce and Competition Policy, serving as an original ICANN domain name dispute resolution arbitrator for eResolution and WIPO and as Rapporteur of the Hague Conference on Private International Law Commission on Jurisdiction for Torts in Electronic Commerce.

Mark Warner was featured in a CBC News article about the risks of possible U.S. trade challenges under the World Trade Organization (WTO) Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) and Agreement on Technical Barriers to Trade (TBT Agreement), the USMCA or Section 301 of the Trade Act of 1974 to Quebec’s Bill 96 language law as it affects common law trademarks. (June 11, 2024) Interestingly, there is no mention of Quebec’s Bill 96 language law common law trademark concerns in the Office of the U.S. Trade Representative’s 2024 Special 301 Report on Intellectual Property Protection and Enforcement released in April keeping Canada on the “Special 301 Watch List”.

Mr. Warner is a Canadian and U.S. lawyer who has practiced in Toronto, Washington, D.C., New York and Brussels has advised governments on trade policy and trade negotiations. As Legal Director for the Ontario Ministry of Research & Innovation, Mr. Warner led Ontario’s legal team in creating the $250 million Ontario Emerging Technologies Fund, the $205 million Ontario Venture Capital Fund focused, in part, on the digital media and information and communications technology sectors. As Legal Director of the Ontario Ministry of Economic Development & Trade provided strategic legal advice with respect to the Ontario’s economic development, research and innovation grants and loans to leading ICT and digital media companies and led Ontario’s legal team in respect of the Canada-EU Comprehensive Economic & Trade Agreement (CETA) negotiations including with respect to the Intellectual Property Chapter.

Mark’s experience with online technologies and e-commerce includes: participating in OECD-wide policy work on laws and regulations affecting e-commerce, acting as Chair, ICC Competition Commission Working Party on E-Commerce and Competition Policy, serving as an original ICANN domain name dispute resolution arbitrator for eResolution and WIPO and as Rapporteur of the Hague Conference on Private International Law Commission on Jurisdiction for Torts in Electronic Commerce.

As counsel at the OECD Trade Directorate, Mark advised on harmful tax competition issues and worked on other trade and competition issues, participated in the negotiations of the proposed Multilateral Agreement on Investment and represented the OECD at meetings of the WTO Working Groups on Trade and Competition Policies and Trade and Investment Policies.

Mark Warner was interviewed by the Financial Post for its Outlook 2024 series about Canada’s trade outlook for the coming year. (January 2, 2024) Mr. Warner is a Canadian and U.S. lawyer who has practiced in Toronto, Washington, D.C., New York and Brussels and has advised governments on trade policy and trade negotiations. Mark was Legal Director of the Ontario Ministry of Economic Development & Trade advising on trade negotiations and dispute settlement and on economic development, research and innovation grants and loans to corporations, including Huawei. Mr. Warner also previously worked on trade and competition issues as counsel in the OECD Trade Directorate where he participated in the negotiations of the Multilateral Agreement on Investment and represented the OECD at meetings of the WTO Working Group on Trade and Competition Policy and the Working Group on Trade and Investment.

As a former Legal Director of the Ontario Ministry of Economic Development & Trade and led the Ontario’s legal team for the insolvency / restructuring of General Motors and Chrysler. As a former Legal Director of the Ontario Ministry of Research & Innovation, Mark was responsible for establishing the Ontario Capital Growth Corporation and led Ontario’s legal team in creating the $250 million Ontario Emerging Technologies Fund, the $205 million Ontario Venture Capital Fund and establishing the Ontario Capital Growth Corporation.

Mark has been an adviser to the Governments of Cambodia, Indonesia, Thailand and Vietnam on competition and trade policy and at the invitation of the U.S. Department of State lectured in five cities in Japan on international antitrust law and policy.

Mark provides international trade and investment law advice to natural resources clients on trade agreements, trade remedies, Investment Canada and CFIUS issues, sanctions, export and import controls, foreign asset controls, anti-corruption, corporate social responsibility and compliance issues as a colleague at Pilot Law which provides comprehensive legal services for developing resource businesses in the mining, energy and renewables sectors.

Mark Warner was featured in the Globe and Mail talking about the trade implications of Canada’s purported refusal to delay its digital services tax further as overall multinational tax agreement brokered by the Organization for Economic Co-operation and Development (OECD) is pushed back. (July 12, 2022) Mr. Warner is a Canadian and U.S. lawyer who has practiced in Toronto, Washington, D.C., New York and Brussels has advised governments on trade policy and trade negotiations. As counsel at the OECD Trade Directorate, Mark advised on harmful tax competition issues and worked on other trade and competition issues, participated in the negotiations of the proposed Multilateral Agreement on Investment and represented the OECD at meetings of the WTO Working Groups on Trade and Competition Policies and Trade and Investment Policies.

As Legal Director for the Ontario Ministry of Research & Innovation, Mr. Warner led Ontario’s legal team in creating the $250 million Ontario Emerging Technologies Fund, the $205 million Ontario Venture Capital Fund and establishing the Ontario Capital Growth Corporation. As Legal Director of the Ontario Ministry of Economic Development & Trade provided strategic legal advice with respect to the Ontario’s economic development, research and innovation grants and loans to corporations and led Ontario’s legal team for trade negotiations and trade and investment disputes. He is co-author of a leading Canadian trade law treatise, has also published numerous articles and has been invited to speak at conferences around the world.

Mark chaired an Insight Research Canadian Sharing Economy Symposium in Toronto in 2015. As a former Acting Legal Director for the Ontario Ministry of Consumer Services, Mark was responsible for prosecutions under the provincial consumer protection laws and regulations. Mark’s experience with online technologies and e-commerce includes: participating in OECD-wide policy work on laws and regulations affecting e-commerce, acting as Chair, ICC Competition Commission Working Party on E-Commerce and Competition Policy, serving as an original ICANN domain name dispute resolution arbitrator for eResolution and WIPO and as Rapporteur of the Hague Conference on Private International Law Commission on Jurisdiction for Torts in Electronic Commerce.