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 | Statistics Canada, issuing body. |
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Title | Extensions of indicators on base erosion and profit shifting in Canada / by Bala Vasudevan. |
Series title | Analysis in brief, 1707-0503 |
Publication type | Series - View Master Record |
Language | [English] |
Other language editions | [French] |
Format | Electronic |
Electronic document | |
Note(s) | Cover title. Issued also in HTML format. "Release date: December 2, 2021." Issued also in French under title: Prolongement des indicateurs sur l'érosion de la base d'imposition et le transfert de bénéfices. Includes bibliographical references (page 13). |
Publishing information | [Ottawa] : Statistics Canada = Statistique Canada, 2021. ©2021 |
Author / Contributor | Vasudevan, B., author. |
Description | 1 online resource (13 pages) : maps, graphs. |
ISBN | 9780660399850 |
Catalogue number |
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Departmental catalogue number | 11-621-M |
Subject terms | International business enterprises -- Taxation -- Canada -- Statistics. |
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