Extensions of indicators on base erosion and profit shifting in Canada / by Bala Vasudevan.: CS11-621/116E-PDF
"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.
Permanent link to this Catalogue record:
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| Department/Agency |
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| Title | Extensions of indicators on base erosion and profit shifting in Canada / by Bala Vasudevan. |
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| Publication type | Monograph - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Digital text |
| Electronic document | |
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| Author / Contributor |
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| Description | 1 online resource (13 pages) : maps, graphs. |
| ISBN | 9780660399850 |
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| Departmental catalogue number | 11-621-M |
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