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| 03345nam 2200433zi 4500 |
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| 001 | 9.872448 |
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| 003 | CaOODSP |
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| 005 | 20221107163640 |
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| 006 | m o d f |
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| 007 | cr bn||||||||| |
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| 008 | 190503s2019 onc ol f000 0 eng d |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 041 | |aeng|afre |
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| 043 | |an-cn--- |
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| 086 | 1 |aXB421-82/3-PDF |
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| 110 | 1 |aCanada. |bParliament. |bHouse of Commons. |
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| 245 | 13|aAn Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting = |bLoi mettant en oeuvre une convention multilatérale pour la mise en oeuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices. |
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| 246 | 31|aLoi mettant en oeuvre une convention multilatérale pour la mise en oeuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices |
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| 246 | 13|aMultilateral Instrument in Respect of Tax Conventions Act|iShort title: |
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| 264 | 1|a[Ottawa] : |bHouse of Commons of Canada = Chambre des communes du Canada, |c2019. |
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| 300 | |a1 online resource (ii, 55 pages). |
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| 336 | |atext|btxt|2rdacontent |
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| 337 | |acomputer|bc|2rdamedia |
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| 338 | |aonline resource|bcr|2rdacarrier |
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| 490 | 1 |aBill C-... ; |vBill C-82, 1st session, 42nd Parliament |
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| 500 | |aCover title. |
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| 500 | |a"As passed by the House of Commons, May 2, 2019." |
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| 500 | |aIssued also in HTML format. |
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| 520 | |a"This enactment implements a multilateral instrument in respect of conventions for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The multilateral instrument is an international treaty developed as part of the G20 and OECD's project to tackle base erosion and profit shifting (BEPS). The purpose of the multilateral instrument is to modify, in their applications, tax conventions between two or more parties to the multilateral instrument so as to further the objectives of the tax convention. The multilateral instrument operates alongside tax conventions to modify them in their application; it does not directly modify the text of the tax conventions. The multilateral instrument will apply to a Canadian bilateral double tax convention only if both parties to the convention notify the depositary that the convention is intended to be covered by the multilateral instrument. The Secretary-General of the OECD is the depositary of the multilateral instrument. The implementation of the multilateral instrument requires the enactment of this Act"--Summary, page ii. |
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| 546 | |aText in English and French. |
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| 692 | 07|2gccst|aTax avoidance |
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| 692 | 07|2gccst|aPrevention |
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| 692 | 07|2gccst|aMultilateral agreements |
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| 692 | 07|2gccst|aLegislation |
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| 792 | |tAn Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting = |w(CaOODSP)9.872450 |
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| 830 | #0|aBill C-...|vBill C-82, 1st session, 42nd Parliament.|w(CaOODSP)9.500659 |
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| 856 | 40|qPDF|s695 KB|uhttps://publications.gc.ca/collections/collection_2019/parl/XB421-82-3.pdf |
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| 856 | 40|qHTML|sN/A|uhttps://www.parl.ca/DocumentViewer/en/42-1/bill/C-82/third-reading |
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