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| 01601nam 2200325za 4500 |
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| 001 | 9.829353 |
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| 003 | CaOODSP |
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| 005 | 20221123120610 |
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| 007 | cr ||||||||||| |
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| 008 | 161219s2012 onc|||||o f|0| 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aYM32-2/2010-22-1E-PDF |
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| 100 | 1 |aFleury, Sylvain. |
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| 245 | 10|aAbusive tax planning |h[electronic resource] : |bthe problem and the Canadian context / |cSylvain Fleury. |
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| 250 | |aReviewed 3 October 2012. |
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| 260 | |aOttawa : |bLibrary of Parliament, |c2012. |
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| 300 | |a1 online resource (i, 9 pages). |
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| 490 | 1 |aBackground paper ; |v2010-22-E |
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| 500 | |aIssued also in French under title: L’évitement fiscal abusif : problématique et contexte canadien. |
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| 500 | |a"18 February 2010." |
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| 504 | |aIncludes bibliographical references. |
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| 520 | |a"This document focuses on the problem of aggressive or abusive tax planning (ATP), in general and in the Canadian context. It provides examples of measures that governments in Quebec, the United States and the United Kingdom have adopted to combat ATP"--p.1. |
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| 692 | 07|2gccst|aTax avoidance |
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| 692 | 07|2gccst|aTaxes |
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| 710 | 1 |aCanada. |bParliamentary Information and Research Service. |
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| 775 | 08|tL’évitement fiscal abusif |w(CaOODSP)9.829354 |
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| 795 | |tAbusive tax planning : |w(CaOODSP)9.567821 |
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| 830 | #0|aBackground paper (Canada. Parliamentary Information and Research Service)|v2010-22-E|w(CaOODSP)9.504772 |
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| 856 | 40|qPDF|s373 KB|uhttps://publications.gc.ca/collections/collection_2016/bdp-lop/bp/YM32-2-2010-22-1-eng.pdf |
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