TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PROJET LUTTE CONTRE EROSION BASE IMPOSITION TRANSFERT BENEFICES [1 record]
Record 1 - internal organization data 2024-04-26
Record 1, English
Record 1, Subject field(s)
- Titles of International Programs
- Taxation
Record 1, Main entry term, English
- Base Erosion and Profit Shifting Project
1, record 1, English, Base%20Erosion%20and%20Profit%20Shifting%20Project
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- BEPS Project 2, record 1, English, BEPS%20Project
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 3, record 1, English, - Base%20Erosion%20and%20Profit%20Shifting%20Project
Record 1, Key term(s)
- OECD/G20 Base Erosion and Profit Shifting Project
Record 1, French
Record 1, Domaine(s)
- Titres de programmes internationaux
- Fiscalité
Record 1, Main entry term, French
- Projet de lutte contre l'érosion de la base d'imposition et le transfert de bénéfices
1, record 1, French, Projet%20de%20lutte%20contre%20l%27%C3%A9rosion%20de%20la%20base%20d%27imposition%20et%20le%20transfert%20de%20b%C3%A9n%C3%A9fices
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- Projet BEPS 1, record 1, French, Projet%20BEPS
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 2, record 1, French, - Projet%20de%20lutte%20contre%20l%27%C3%A9rosion%20de%20la%20base%20d%27imposition%20et%20le%20transfert%20de%20b%C3%A9n%C3%A9fices
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Títulos de programas internacionales
- Sistema tributario
Record 1, Main entry term, Spanish
- Proyecto de Lucha contra la Erosión de la Base Imponible y el Traslado de Beneficios
1, record 1, Spanish, Proyecto%20de%20Lucha%20contra%20la%20Erosi%C3%B3n%20de%20la%20Base%20Imponible%20y%20el%20Traslado%20de%20Beneficios
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- Proyecto BEPS 2, record 1, Spanish, Proyecto%20BEPS
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 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. 2, record 1, Spanish, - Proyecto%20de%20Lucha%20contra%20la%20Erosi%C3%B3n%20de%20la%20Base%20Imponible%20y%20el%20Traslado%20de%20Beneficios
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