| 000 | 00000nam 2200000zi 4500 |
| 001 | 9.892202 |
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| 003 | CaOODSP |
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| 005 | 20230104142415 |
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| 006 | m o d f |
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| 007 | cr cn||||||||| |
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| 008 | 201006t20202020onc 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 | |aYM32-2/2020-1E-PDF |
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| 100 | 1 |aFleury, Sylvain, |eauthor. |
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| 245 | 10|aHow do digital multinationals legally avoid tax in Canada? / |cSylvain Fleury. |
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| 264 | 1|aOttawa, Canada : |bLibrary of Parliament = Bibliothè€que du Parlement, |c2020. |
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| 264 | 4|c©2020 |
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| 300 | |a1 online resource (i, i, 11 pages) |
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| 336 | |atext|2rdacontent |
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| 337 | |acomputer|2rdamedia |
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| 338 | |aonline resource|2rdacarrier |
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| 490 | 1 |aBackground paper ; |vpublication no. 2020-01-E |
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| 500 | |aIssued also in French under title: Comment les multinationales du numérique échappent-elles légalement à l’impôt au Canada? |
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| 500 | |a"26 February 2020." |
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| 500 | |aIssued also in HTML format. |
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| 504 | |aIncludes bibliographical references (pages 9-11). |
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| 650 | 0|aTax evasion|xLaw and legislation|zCanada. |
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| 650 | 0|aTax evasion|xLaw and legislation. |
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| 650 | 0|aElectronic commerce|xTaxation|xLaw and legislation|zCanada. |
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| 650 | 0|aElectronic commerce|xTaxation|xLaw and legislation. |
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| 650 | 0|aInternational business enterprises|xTaxation|xLaw and legislation|zCanada. |
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| 650 | 0|aInternational business enterprises|xTaxation|xLaw and legislation. |
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| 710 | 1 |aCanada. |bLibrary of Parliament, |eissuing body. |
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| 710 | 1 |aCanada. |bParliamentary Information and Research Service, |eissuing body. |
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| 775 | 08|tComment les multinationales du numérique échappent-elles légalement à l’impôt au Canada? / |w(CaOODSP)9.892205 |
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| 830 | #0|aBackground paper (Canada. Parliamentary Information and Research Service : Online)|vno. 2020-01-E.|w(CaOODSP)9.504772 |
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| 856 | 40|qPDF|s1.97 MB|uhttps://publications.gc.ca/collections/collection_2020/bdp-lop/bp/YM32-2-2020-1-eng.pdf |
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| 856 | 4 |qHTML|sN/A|uhttps://lop.parl.ca/sites/PublicWebsite/default/en_CA/ResearchPublications/202001E |
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