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      <marc:subfield code="a">Vasudevan, B., </marc:subfield>
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      <marc:subfield code="a">Extensions of indicators on base erosion and profit shifting in Canada / </marc:subfield>
      <marc:subfield code="c">by Bala Vasudevan.</marc:subfield>
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      <marc:subfield code="a">"Release date: December 2, 2021."</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Prolongement des indicateurs sur l'érosion de la base d'imposition et le transfert de bénéfices.</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references (page 13).</marc:subfield>
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      <marc:subfield code="a">"According to the Organisation for Economic Co-operation and Development (OECD), base erosion and profit shifting (BEPS) refers to tax planning strategies that take advantage of gaps and mismatches in tax rules to artificially shift profits of corporations to locations where economic activity is less prevalent"--Introduction, page 4.</marc:subfield>
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      <marc:subfield code="t">Prolongement des indicateurs sur l'érosion de la base d'imposition et le transfert de bénéfices / </marc:subfield>
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