Preliminary findings on international taxation.: YN5-192/2019E-PDF
"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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.877528&sl=0
| Department/Agency | Canada. Office of the Parliamentary Budget Officer. |
|---|---|
| Title | Preliminary findings on international taxation. |
| Publication type | Monograph |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued also in French under title: Constatations préliminaires concernant la fiscalité internationale. Cover title. "20 June 2019." Includes bibliographical references. |
| Publishing information | Ottawa, Canada : Office of the Parliamentary Budget Officer = Bureau du directeur parlementaire du budget, 2019. |
| Description | 1 online resource (33 pages) |
| Catalogue number |
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| Subject terms | Tax avoidance |