00000nam 2200000zi 4500 9.873201 CaOODSP 20221107163840 m o d f cr ||||||||||| 190517t20192019oncd #ob f000 0 eng d 9780660309576 CaOODSP eng rda CaOODSP n-cn--- CS11-621/107E-PDF Fortier-Labonté, Alexandre, author. Indicators of profit shifting by multinational enterprises operating in Canada / by Alexandre Fortier-Labonté and Claire Schaffter. Profit shifting by multinational enterprises operating in Canada [Ottawa] : Statistics Canada = Statistique Canada, 2019. ©2019 1 online resource (14 pages) : graphs. text txt rdacontent computer c rdamedia online resource cr rdacarrier Analysis in brief, 1707-0503 ; 2019107 Title from cover. "Release date: June 18, 2019." Issued also in HTML format. Issued also in French under title: Les indicateurs du transfert de bénéfices par les entreprises multinationales opérant au Canada. Includes bibliographical references. "Globalization refers to the economic integration between countries as a result of increasing cross-border trade and capital movements. Multinational enterprises (MNEs) have been drivers of globalization. These enterprises have taken advantage of innovations in logistics and communications technology over the past four decades to diversify their supply chains and expand into new markets. Operating internationally, however, also allows MNEs to take advantage of tax systems which were designed for a less integrated era. For example, MNEs can arrange for profits to be ‘shifted’ by charging affiliates in high tax locations prices above market rates in transactions with affiliates in lower tax regions. These behaviours are referred to as Base Erosion and Profit Shifting (BEPS), and, although not illegal, they impact government revenues worldwide"--Introduction, page 3. gccst Profitability gccst Multinational corporations gccst Tax avoidance Schaffter, Claire, author. Statistics Canada. Les indicateurs du transfert de bénéfices par les entreprises multinationales opérant au Canada / (CaOODSP)9.873204 Analysis in brief (Statistics Canada) 1707-0503 ; 2019107. (CaOODSP)9.504715 PDF 332 KB https://publications.gc.ca/collections/collection_2019/statcan/11-621-m/11-621-m2019002-eng.pdf HTML N/A https://www150.statcan.gc.ca/n1/pub/11-621-m/11-621-m2019002-eng.htm 11-621-M2019002