Abusive tax planning : the problem and the Canadian context / Sylvain Fleury.: YM32-2/2010-22-1E-PDF

"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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.829353&sl=0

Publication information
Department/Agency Canada. Parliamentary Information and Research Service.
Title Abusive tax planning : the problem and the Canadian context / Sylvain Fleury.
Series title Background paper ; 2010-22-E
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Earlier edition Abusive tax planning :
Format Electronic
Electronic document
Note(s) Issued also in French under title: L’évitement fiscal abusif : problématique et contexte canadien.
"18 February 2010."
Includes bibliographical references.
Publishing information Ottawa : Library of Parliament, 2012.
Author / Contributor Fleury, Sylvain.
Description 1 online resource (i, 9 pages).
Catalogue number
  • YM32-2/2010-22-1E-PDF
Edition Reviewed 3 October 2012.
Subject terms Tax avoidance
Taxes
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