TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

BASE EROSION PROFIT SHIFTING PROJECT [1 record]

Record 1 2024-04-26

English

Subject field(s)
  • Titles of International Programs
  • Taxation
OBS

... the Base Erosion and Profit Shifting (BEPS) Project [is] an initiative of the G20 and the Organisation for Economic Co-operation and Development. [It] is primarily devoted to tackling the problem of certain corporations and wealthy individuals inappropriately shifting profits offshore and using other international tax avoidance schemes.

Key term(s)
  • OECD/G20 Base Erosion and Profit Shifting Project

French

Domaine(s)
  • Titres de programmes internationaux
  • Fiscalité
OBS

Le […] Projet de lutte contre l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) [est] une initiative du G20 et de l'Organisation de coopération et de développement économiques. [Son] but principal [...] consiste à s'attaquer au problème de certaines sociétés et de personnes riches qui déplacent, au mépris des règles fiscales, leurs bénéfices à l'étranger et utilisent d'autres stratagèmes d'évitement fiscal international.

Spanish

Campo(s) temático(s)
  • Títulos de programas internacionales
  • Sistema tributario
OBS

BEPS hace referencia a la erosión de la base imponible y al traslado de beneficios propiciados por la existencia de lagunas o mecanismos no deseados entre los distintos sistemas impositivos nacionales de los que pueden servirse las empresas multinacionales.

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: