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.
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| Ministère/Organisme | Statistics Canada. |
|---|---|
| Titre | Indicators of profit shifting by multinational enterprises operating in Canada / by Alexandre Fortier-Labonté and Claire Schaffter. |
| Variante du titre | Profit shifting by multinational enterprises operating in Canada |
| Titre de la série | Analysis in brief, 1707-0503 ; 2019107 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | 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. |
| Information sur la publication | [Ottawa] : Statistics Canada = Statistique Canada, 2019. ©2019 |
| Auteur / Contributeur | Fortier-Labonté, Alexandre, author. Schaffter, Claire, author. |
| Description | 1 online resource (14 pages) : graphs. |
| ISBN | 9780660309576 |
| Numéro de catalogue |
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| Numéro de catalogue du ministère | 11-621-M2019002 |
| Descripteurs | Profitability Multinational corporations Tax avoidance |
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