TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
base company [1 record]
Record 1 - internal organization data 2014-12-09
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- base company
1, record 1, English, base%20company
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A company in a low-tax country or no-tax country through which certain activities on behalf of related companies in high tax countries are carried on (e.g. management services) or through which certain income, such as royalties, interest, fees, dividends, is channelled. 1, record 1, English, - base%20company
Record number: 1, Textual support number: 1 CONT
Many base companies are incorporated in Switzerland because this country has both an extensive network of tax treaties and, at the cantonal level, an attractive tax treatment for holding and domiciliary companies and in some cantons also for auxiliary companies. However, Switzerland has unilaterally taken measures against abuse of tax treaties, preventing excessive use of cantonal and federal tax relief in combination with the use of tax treaties. 1, record 1, English, - base%20company
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- société relais
1, record 1, French, soci%C3%A9t%C3%A9%20relais
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Une entité juridique installée et imposable dans un pays à faible taux d'imposition, c'est-à-dire souvent dans un paradis fiscal 2, record 1, French, - soci%C3%A9t%C3%A9%20relais
Record number: 1, Textual support number: 1 CONT
L'utilisation d'une société relais permet à un simple particulier ou à une société de mettre en œuvre sans grande difficulté une technique d'évasion fiscale internationale. 2, record 1, French, - soci%C3%A9t%C3%A9%20relais
Record number: 1, Textual support number: 2 CONT
La société relais joue aussi très souvent un rôle d'écran, indispensable pour dissimuler le véritable bénéficiaire des sommes transférées dans le paradis fiscal. 2, record 1, French, - soci%C3%A9t%C3%A9%20relais
Record 1, Spanish
Record 1, Textual support, Spanish
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