|
000
| 03103nam 2200373za 4500 |
|---|
| 001 | 9.858006 |
|---|
| 003 | CaOODSP |
|---|
| 005 | 20221107155904 |
|---|
| 007 | cr ||||||||||| |
|---|
| 008 | 180621s2018 onc ol f000 0 eng d |
|---|
| 040 | |aCaOODSP|beng |
|---|
| 041 | |aeng|afre |
|---|
| 043 | |an-cn--- |
|---|
| 086 | 1 |aXB421-82/1-PDF |
|---|
| 110 | 1 |aCanada. |bParliament. |bHouse of Commons. |
|---|
| 245 | 13|aAn Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting |h[electronic resource] = |bLoi mettant en œuvre une convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices. |
|---|
| 246 | 31|aLoi mettant en œuvre une convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices |
|---|
| 246 | 1 |iShort title: |aMultilateral Instrument in Respect of Tax Conventions Act |
|---|
| 260 | |a[Ottawa] : |bHouse of Commons of Canada = Chambre des communes du Canada, |c2018. |
|---|
| 300 | |aii, 55 p. |
|---|
| 490 | 1 |aBill C-... ; |vBill C-82, 1st session, 42nd Parliament |
|---|
| 500 | |aCover title. |
|---|
| 500 | |a"First reading, June 20, 2018." |
|---|
| 500 | |aHouse government bill: sponsor, Minister of Finance. |
|---|
| 520 | |a"This enactment implements a multilateral instrument in respect of conventions for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The multilateral instrument is an international treaty developed as part of the G20 and OECD’s project to tackle base erosion and profit shifting (BEPS). The purpose of the multilateral instrument is to modify, in their application, tax conventions between two or more parties to the multilateral instrument so as to further the objectives of the tax convention. The multilateral instrument operates alongside tax conventions to modify them in their application; it does not directly modify the text of the tax conventions. The multilateral instrument will apply to a Canadian bilateral double tax convention only if both parties to the convention notify the depositary that the convention is intended to be covered by the multilateral instrument. The Secretary-General of the OECD is the depositary of the multilateral instrument. The implementation of the multilateral instrument requires the enactment of this Act"--Summary, p. ii. |
|---|
| 546 | |aText in English and French. |
|---|
| 692 | 07|2gccst|aTax avoidance |
|---|
| 692 | 07|2gccst|aPrevention |
|---|
| 692 | 07|2gccst|aMultilateral agreements |
|---|
| 692 | 07|2gccst|aLegislation |
|---|
| 700 | 1 |aMorneau, Bill, |d1962- |
|---|
| 792 | |tAn Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting |w(CaOODSP)9.858007 |
|---|
| 830 | #0|aBill C-...|vBill C-82, 1st session, 42nd Parliament.|w(CaOODSP)9.500659 |
|---|
| 856 | 40|qPDF|s695 KB|uhttps://publications.gc.ca/collections/collection_2018/parl/XB421-82-1.pdf |
|---|