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| 01913cam 2200313zi 4500 |
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| 001 | 9.877528 |
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| 003 | CaOODSP |
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| 005 | 20221107165011 |
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| 006 | m o d f |
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| 007 | cr cn||||||||| |
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| 008 | 190806s2019 onc ob f000 0 eng d |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 043 | |an-cn--- |
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| 086 | 1 |aYN5-192/2019E-PDF |
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| 245 | 00|aPreliminary findings on international taxation. |
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| 264 | 1|aOttawa, Canada : |bOffice of the Parliamentary Budget Officer = Bureau du directeur parlementaire du budget, |c2019. |
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| 300 | |a1 online resource (33 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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| 500 | |aIssued also in French under title: Constatations préliminaires concernant la fiscalité internationale. |
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| 500 | |aCover title. |
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| 500 | |a"20 June 2019." |
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| 504 | |aIncludes bibliographical references. |
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| 520 | |a"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. |
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| 692 | 07|2gccst|aTax avoidance |
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| 710 | 1 |aCanada. |bOffice of the Parliamentary Budget Officer. |
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| 775 | 08|tConstatations préliminaires concernant la fiscalité internationale.|w(CaOODSP)9.877530 |
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| 856 | 40|qPDF|s1.22 MB|uhttps://publications.gc.ca/collections/collection_2019/dpb-pbo/YN5-192-2019-eng.pdf |
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