Indicators of profit shifting by multinational enterprises operating in Canada

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.