Indicators of profit shifting by multinational enterprises operating in Canada / by Alexandre Fortier-Labonté and Claire Schaffter
- Analysis in brief, 1707-0503 ; no. 106
- Restrictions on Access:
- Unrestricted online access
- Base Erosion and Profit Shifting (BEPS) describes strategies by multinational enterprises (MNEs) to reduce their tax burden. This paper develops 5 simple indicators of BEPS using a framework inspired by the Organization for Economic Cooperation and Development (OECD) and data available within Statistics Canada. Our goal is to explore whether Canada's tax base may be adversely impacted by BEPS.
- 9780660309576 (PDF)
- Related Titles:
- Financial and Taxation Statistics for Enterprises (AFTS) (Survey 2510)
- Distributed by the Government of Canada Publishing and Depository Services Program (Weekly acquisitions list 2019-25).
"Release date: June 18, 2019."
Title from title screen (viewed June 18, 2019).
Available also in French under title: Les indicateurs du transfert de bénéfices par les entreprises multinationales opérant au Canada.
- Bibliography Note:
- Includes bibliographical references.
- Type of File/Data:
- Electronic monograph in PDF format.
View MARC record | catkey: 29665387