An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting = Loi mettant en oeuvre une convention multilatérale pour la mise en oeuvre...: XB421-82/3-PDF
"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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.872448&sl=0
| Department/Agency | Canada. Parliament. House of Commons. |
|---|---|
| Title | An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting = Loi 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. |
| Variant title | Loi 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 Multilateral Instrument in Respect of Tax Conventions Act Short title: |
| Series title | Bill C-... ; Bill C-82, 1st session, 42nd Parliament |
| Publication type | Series - View Master Record |
| Language | Bilingual-[English | French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Cover title. "As passed by the House of Commons, May 2, 2019." Issued also in HTML format. Text in English and French. |
| Publishing information | [Ottawa] : House of Commons of Canada = Chambre des communes du Canada, 2019. |
| Description | 1 online resource (ii, 55 pages). |
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| Subject terms | Tax avoidance Prevention Multilateral agreements Legislation |
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