000 01913cam  2200313zi 4500
006m     o  d f      
007cr cn|||||||||
008190806s2019    onc     ob   f000 0 eng d
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
0861 |aYN5-192/2019E-PDF
24500|aPreliminary findings on international taxation.
264 1|aOttawa, Canada : |bOffice of the Parliamentary Budget Officer = Bureau du directeur parlementaire du budget, |c2019.
300 |a1 online resource (33 pages)
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
500 |aIssued also in French under title: Constatations préliminaires concernant la fiscalité internationale.
500 |aCover title.
500 |a"20 June 2019."
504 |aIncludes bibliographical references.
520 |a"In this report, PBO presents preliminary findings on international taxation, including: financial flows between other countries and Canada using Electronic Funds Transfers (EFTs); and financial flows between Canadian resident firms and non-residents through non-arms-length transactions (i.e. transactions between firms in Canada and related firms outside Canada that are not dealing independently). PBO finds that financial flows between Canada and certain jurisdictions are disproportionately large compared to their GDP, net cross border position and net trade flows. Some of these jurisdictions have been recognized as tax havens"--Executive summary, page 3.
69207|2gccst|aTax avoidance
7101 |aCanada. |bOffice of the Parliamentary Budget Officer.
77508|tConstatations préliminaires concernant la fiscalité internationale.|w(CaOODSP)9.877530
85640|qPDF|s1.22 MB|uhttps://publications.gc.ca/collections/collection_2019/dpb-pbo/YN5-192-2019-eng.pdf