TERMIUM Plus®

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

CROSS-BORDER TAX SCHEME [1 record]

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Record 1 2023-08-11

English

Subject field(s)
  • Taxation
  • Customs and Excise
  • Foreign Trade
CONT

Hybrid mismatch arrangements are cross-border tax schemes, used primarily by multinational enterprises, that exploit differences between Canadian and foreign income tax laws to avoid paying their fair share of tax.

French

Domaine(s)
  • Fiscalité
  • Douanes et accise
  • Commerce extérieur
CONT

Les dispositifs hybrides sont des structures d'évitement fiscal transfrontalières qui exploitent des différences dans le traitement fiscal d'entités commerciales ou d'instruments financiers dans le droit de deux juridictions ou plus, dans le but de générer des asymétries dans les résultats fiscaux.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Aduana e impuestos internos
  • Comercio exterior
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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