Indicators of profit shifting by multinational enterprises operating in Canada / by Alexandre Fortier-Labonté and Claire Schaffter. : CS11-621/107E-PDF

"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.

Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.873201&sl=1

• Format MARC XML
• Format MARC HTML

Demander des formats alternatifs