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  • Articles and reports: 11-621-M2019002
    Description:

    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.

    Release date: 2019-06-18

  • Articles and reports: 11-621-M2019001
    Description:

    An enterprise is said to be multinational if it controls or is controlled by an enterprise outside of Canada. Multinational enterprises (MNEs) are an important part of the Canadian economy. This paper uses financial statement data from the Annual Financial and Taxation Statistics program and tax sources to answer questions about MNEs, such as: What industries have the highest concentrations of MNEs? How do these enterprises compare in terms of size and profitability to enterprises that do not have affiliates outside of Canada? How diverse are the operations of Canadian- controlled MNEs abroad?

    Release date: 2019-04-01
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  • Articles and reports: 11-621-M2019002
    Description:

    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.

    Release date: 2019-06-18

  • Articles and reports: 11-621-M2019001
    Description:

    An enterprise is said to be multinational if it controls or is controlled by an enterprise outside of Canada. Multinational enterprises (MNEs) are an important part of the Canadian economy. This paper uses financial statement data from the Annual Financial and Taxation Statistics program and tax sources to answer questions about MNEs, such as: What industries have the highest concentrations of MNEs? How do these enterprises compare in terms of size and profitability to enterprises that do not have affiliates outside of Canada? How diverse are the operations of Canadian- controlled MNEs abroad?

    Release date: 2019-04-01
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