Susan Luo is a Senior Manager in Deloitte Canada's Tax & Legal practice in Toronto and a leading practitioner in Global Minimum Tax (GMT). She advises multinational enterprises on OECD Pillar Two implementation, compliance, governance, and reporting requirements, helping organizations navigate the operational and technical challenges of the new global minimum tax regime. Susan works extensively with financial services clients, including major insurance groups, and collaborates closely with Deloitte's global GMT network on practice development, technology implementation, client solutions, and practitioner training.