00000nam 2200000zi 4500 9.877528 CaOODSP 20221107165011 m o d f cr cn||||||||| 190806s2019 onc ob f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- YN5-192/2019E-PDF Preliminary findings on international taxation. Ottawa, Canada : Office of the Parliamentary Budget Officer = Bureau du directeur parlementaire du budget, 2019. 1 online resource (33 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Issued also in French under title: Constatations préliminaires concernant la fiscalité internationale. Cover title. "20 June 2019." Includes bibliographical references. "In this report, PBO presents preliminary findings on international taxation, including: financial flows between other countries and Canada using Electronic Funds Transfers (EFTs); and financial flows between Canadian resident firms and non-residents through non-arms-length transactions (i.e. transactions between firms in Canada and related firms outside Canada that are not dealing independently). PBO finds that financial flows between Canada and certain jurisdictions are disproportionately large compared to their GDP, net cross border position and net trade flows. Some of these jurisdictions have been recognized as tax havens"--Executive summary, page 3. gccst Tax avoidance Canada. Office of the Parliamentary Budget Officer. Constatations préliminaires concernant la fiscalité internationale. (CaOODSP)9.877530 PDF 1.22 MB https://publications.gc.ca/collections/collection_2019/dpb-pbo/YN5-192-2019-eng.pdf