00000nam 2200000za 4500 9.829353 CaOODSP 20230104142415 cr ||||||||||| 161219s2012 onc|||||o f|0| 0 eng d CaOODSP eng n-cn--- YM32-2/2010-22-1E-PDF Fleury, Sylvain. Abusive tax planning [electronic resource] : the problem and the Canadian context / Sylvain Fleury. Reviewed 3 October 2012. Ottawa : Library of Parliament, 2012. 1 online resource (i, 9 pages). Background paper ; 2010-22-E Issued also in French under title: L’évitement fiscal abusif : problématique et contexte canadien. "18 February 2010." Includes bibliographical references. "This document focuses on the problem of aggressive or abusive tax planning (ATP), in general and in the Canadian context. It provides examples of measures that governments in Quebec, the United States and the United Kingdom have adopted to combat ATP"--p.1. gccst Tax avoidance gccst Taxes Canada. Parliamentary Information and Research Service. L’évitement fiscal abusif (CaOODSP)9.829354 Abusive tax planning : (CaOODSP)9.567821 Background paper (Canada. Parliamentary Information and Research Service) 2010-22-E (CaOODSP)9.504772 PDF 373 KB https://publications.gc.ca/collections/collection_2016/bdp-lop/bp/YM32-2-2010-22-1-eng.pdf