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| 02869cam 2200457zi 4500 |
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| 001 | 9.873201 |
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| 003 | CaOODSP |
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| 005 | 20221107163840 |
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| 006 | m o d f |
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| 007 | cr ||||||||||| |
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| 008 | 190517t20192019oncd #ob f000 0 eng d |
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| 020 | |a9780660309576 |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 043 | |an-cn--- |
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| 086 | 1 |aCS11-621/107E-PDF |
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| 100 | 1 |aFortier-Labonté, Alexandre, |eauthor. |
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| 245 | 10|aIndicators of profit shifting by multinational enterprises operating in Canada / |cby Alexandre Fortier-Labonté and Claire Schaffter. |
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| 246 | 17|aProfit shifting by multinational enterprises operating in Canada |
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| 264 | 1|a[Ottawa] : |bStatistics Canada = Statistique Canada, |c2019. |
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| 264 | 4|c©2019 |
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| 300 | |a1 online resource (14 pages) : |bgraphs. |
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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 |aAnalysis in brief, |x1707-0503 ; |v2019107 |
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| 500 | |aTitle from cover. |
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| 500 | |a"Release date: June 18, 2019." |
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| 500 | |aIssued also in HTML format. |
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| 500 | |aIssued also in French under title: Les indicateurs du transfert de bénéfices par les entreprises multinationales opérant au Canada. |
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| 504 | |aIncludes bibliographical references. |
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| 520 | |a"Globalization refers to the economic integration between countries as a result of increasing cross-border trade and capital movements. Multinational enterprises (MNEs) have been drivers of globalization. These enterprises have taken advantage of innovations in logistics and communications technology over the past four decades to diversify their supply chains and expand into new markets. Operating internationally, however, also allows MNEs to take advantage of tax systems which were designed for a less integrated era. For example, MNEs can arrange for profits to be ‘shifted’ by charging affiliates in high tax locations prices above market rates in transactions with affiliates in lower tax regions. These behaviours are referred to as Base Erosion and Profit Shifting (BEPS), and, although not illegal, they impact government revenues worldwide"--Introduction, page 3. |
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| 692 | 07|2gccst|aProfitability |
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| 692 | 07|2gccst|aMultinational corporations |
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| 692 | 07|2gccst|aTax avoidance |
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| 700 | 1 |aSchaffter, Claire, |eauthor. |
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| 710 | 2 |aStatistics Canada. |
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| 775 | 08|tLes indicateurs du transfert de bénéfices par les entreprises multinationales opérant au Canada / |w(CaOODSP)9.873204 |
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| 830 | #0|aAnalysis in brief (Statistics Canada)|x1707-0503 ; |v2019107.|w(CaOODSP)9.504715 |
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| 856 | 40|qPDF|s332 KB|uhttps://publications.gc.ca/collections/collection_2019/statcan/11-621-m/11-621-m2019002-eng.pdf |
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| 856 | 4 |qHTML|sN/A|uhttps://www150.statcan.gc.ca/n1/pub/11-621-m/11-621-m2019002-eng.htm |
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