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| 01988nam 2200313za 4500 |
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| 001 | 9.859358 |
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| 003 | CaOODSP |
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| 005 | 20221107160233 |
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| 007 | cr ||||||||||| |
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| 008 | 180719s2018 onca ob f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv4-120/2018E-PDF |
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| 245 | 00|aInternational tax gap and compliance results for the federal personal income tax system |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c[2018] |
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| 300 | |a54 p. : |bCol. ill. |
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| 500 | |aIssued also in French under title: Écart fiscal à l'échelle internationale et résultats en matière d'observation pour le système d'impôt fédéral sur le revenu des particuliers. |
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| 500 | |aCover title. |
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| 500 | |aIssued also in HTML format. |
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| 504 | |aIncludes bibliographical references. |
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| 520 | |a"This report presents what the CRA currently knows about the extent of potential revenue loss from hidden offshore investments held by individuals. Although estimating the international tax gap is recognized by experts and tax administrations as being challenging given that assets are purposely hidden outside national boundaries, this report relies on assumptions and global financial data developed by academics to estimate the tax gap related to hidden offshore investment income.." --Executive summary, p.3. |
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| 692 | 07|2gccst|aTax avoidance |
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| 692 | 07|2gccst|aPersonal income tax |
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| 692 | 07|2gccst|aInternational finance |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tÉcart fiscal à l'échelle internationale et résultats en matière d'observation pour le système d'impôt fédéral sur le revenu des particuliers |w(CaOODSP)9.859361 |
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| 856 | 40|qPDF|s1.67 MB|uhttps://publications.gc.ca/collections/collection_2018/arc-cra/Rv4-120-2018-eng.pdf |
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| 856 | 4 |qHTML|sN/A|uhttps://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/tax-canada-a-conceptual-study/tax-compliance.html |
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