|
000
| 02182nam 2200445zi 4500 |
|---|
| 001 | 9.892202 |
|---|
| 003 | CaOODSP |
|---|
| 005 | 20221123120150 |
|---|
| 006 | m o d f |
|---|
| 007 | cr cn||||||||| |
|---|
| 008 | 201006t20202020onc ob f000 0 eng d |
|---|
| 040 | |aCaOODSP|beng|erda|cCaOODSP |
|---|
| 043 | |an-cn--- |
|---|
| 086 | |aYM32-2/2020-1E-PDF |
|---|
| 100 | 1 |aFleury, Sylvain, |eauthor. |
|---|
| 245 | 10|aHow do digital multinationals legally avoid tax in Canada? / |cSylvain Fleury. |
|---|
| 264 | 1|aOttawa, Canada : |bLibrary of Parliament = Bibliothèque du Parlement, |c2020. |
|---|
| 264 | 4|c©2020 |
|---|
| 300 | |a1 online resource (i, i, 11 pages) |
|---|
| 336 | |atext|2rdacontent |
|---|
| 337 | |acomputer|2rdamedia |
|---|
| 338 | |aonline resource|2rdacarrier |
|---|
| 490 | 1 |aBackground paper ; |vpublication no. 2020-01-E |
|---|
| 500 | |aIssued also in French under title: Comment les multinationales du numérique échappent-elles légalement à l’impôt au Canada? |
|---|
| 500 | |a"26 February 2020." |
|---|
| 500 | |aIssued also in HTML format. |
|---|
| 504 | |aIncludes bibliographical references (pages 9-11). |
|---|
| 650 | 0|aTax evasion|xLaw and legislation|zCanada. |
|---|
| 650 | 0|aTax evasion|xLaw and legislation. |
|---|
| 650 | 0|aElectronic commerce|xTaxation|xLaw and legislation|zCanada. |
|---|
| 650 | 0|aElectronic commerce|xTaxation|xLaw and legislation. |
|---|
| 650 | 0|aInternational business enterprises|xTaxation|xLaw and legislation|zCanada. |
|---|
| 650 | 0|aInternational business enterprises|xTaxation|xLaw and legislation. |
|---|
| 710 | 1 |aCanada. |bLibrary of Parliament, |eissuing body. |
|---|
| 710 | 1 |aCanada. |bParliamentary Information and Research Service, |eissuing body. |
|---|
| 775 | 08|tComment les multinationales du numérique échappent-elles légalement à l’impôt au Canada? / |w(CaOODSP)9.892205 |
|---|
| 830 | #0|aBackground paper (Canada. Parliamentary Information and Research Service : Online)|vno. 2020-01-E.|w(CaOODSP)9.504772 |
|---|
| 856 | 40|qPDF|s1.97 MB|uhttps://publications.gc.ca/collections/collection_2020/bdp-lop/bp/YM32-2-2020-1-eng.pdf |
|---|
| 856 | 4 |qHTML|sN/A|uhttps://lop.parl.ca/sites/PublicWebsite/default/en_CA/ResearchPublications/202001E |
|---|