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| 02140cam 2200421zi 4500 |
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| 001 | 9.902380 |
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| 003 | CaOODSP |
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| 005 | 20221107175937 |
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| 006 | m o d f |
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| 007 | cr cn||||||||| |
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| 008 | 210809t20212021oncbd obs f000 0 eng d |
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| 020 | |a9780660399850 |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 043 | |an-cn--- |
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| 086 | 1 |aCS11-621/116E-PDF |
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| 100 | 1 |aVasudevan, B., |eauthor. |
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| 245 | 10|aExtensions of indicators on base erosion and profit shifting in Canada / |cby Bala Vasudevan. |
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| 264 | 1|a[Ottawa] : |bStatistics Canada = Statistique Canada, |c2021. |
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| 264 | 4|c©2021 |
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| 300 | |a1 online resource (13 pages) : |bmaps, graphs. |
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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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| 490 | 1 |aAnalysis in brief, |x1707-0503 |
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| 500 | |aCover title. |
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| 500 | |aIssued also in HTML format. |
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| 500 | |a"Release date: December 2, 2021." |
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| 500 | |aIssued also in French under title: Prolongement des indicateurs sur l'érosion de la base d'imposition et le transfert de bénéfices. |
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| 504 | |aIncludes bibliographical references (page 13). |
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| 520 | |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. |
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| 650 | 0|aInternational business enterprises|xTaxation|zCanada|vStatistics. |
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| 655 | 7|aStatistics|2lcgft |
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| 710 | 2 |aStatistics Canada, |eissuing body. |
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| 775 | 08|tProlongement des indicateurs sur l'érosion de la base d'imposition et le transfert de bénéfices / |w(CaOODSP)9.902381 |
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| 830 | #0|aAnalysis in brief (Statistics Canada)|x1707-0503|w(CaOODSP)9.504715 |
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| 856 | 40|qPDF|s481 KB|uhttps://publications.gc.ca/collections/collection_2021/statcan/11-621-m/11-621-m2021005-eng.pdf |
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| 856 | 4 |qHTML|sN/A|uhttps://www150.statcan.gc.ca/n1/pub/11-621-m/11-621-m2021005-eng.htm |
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