TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
BEPS [4 records]
Record 1 - internal organization data 2026-06-11
Record 1, English
Record 1, Subject field(s)
- Titles of Reports
- Taxation
Record 1, Main entry term, English
- Mandatory Disclosure Rules, Action 12 ‑ 2015 Final Report
1, record 1, English, Mandatory%20Disclosure%20Rules%2C%20Action%2012%20%E2%80%91%202015%20Final%20Report
correct, international
Record 1, Abbreviations, English
Record 1, Synonyms, English
- BEPS Action 12 Report 2, record 1, English, BEPS%20Action%2012%20Report
unofficial, international
- Base Erosion and Profit Shifting Project, Action 12: Final Report 3, record 1, English, Base%20Erosion%20and%20Profit%20Shifting%20Project%2C%20Action%2012%3A%20Final%20Report
unofficial, international
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
This Report provides a modular framework that enables countries without mandatory disclosure rules to design a regime that fits their need to obtain early information on potentially aggressive or abusive tax planning schemes and their users. 1, record 1, English, - Mandatory%20Disclosure%20Rules%2C%20Action%2012%20%E2%80%91%202015%20Final%20Report
Record 1, French
Record 1, Domaine(s)
- Titres de rapports
- Fiscalité
Record 1, Main entry term, French
- Règles de communication obligatoire d'informations, Action 12 - Rapport final 2015
1, record 1, French, R%C3%A8gles%20de%20communication%20obligatoire%20d%27informations%2C%20Action%2012%20%2D%20Rapport%20final%202015
correct, international
Record 1, Abbreviations, French
Record 1, Synonyms, French
- Rapport sur l'Action 12 du projet BEPS 2, record 1, French, Rapport%20sur%20l%27Action%2012%20du%20projet%20BEPS
unofficial, international
- Projet sur l'érosion de la base d'imposition et le transfert de bénéfices, Action 12 : Rapport final 3, record 1, French, Projet%20sur%20l%27%C3%A9rosion%20de%20la%20base%20d%27imposition%20et%20le%20transfert%20de%20b%C3%A9n%C3%A9fices%2C%20Action%2012%20%3A%20Rapport%20final
unofficial, international
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Ce rapport offre un cadre modulaire qui permet aux pays qui n'ont pas de règles relatives à l'obligation déclarative de définir un régime qui prend en considération leurs besoins d'obtenir des informations en temps opportun qui portent sur les régimes de planification fiscale potentiellement agressifs ou abusifs ainsi que sur leurs utilisateurs. 1, record 1, French, - R%C3%A8gles%20de%20communication%20obligatoire%20d%27informations%2C%20Action%2012%20%2D%20Rapport%20final%202015
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Títulos de informes
- Sistema tributario
Record 1, Main entry term, Spanish
- Proyecto de Lucha contra la Erosión de la Base Imponible y el Traslado de Beneficios, Medida 12: Informe Final
1, record 1, Spanish, Proyecto%20de%20Lucha%20contra%20la%20Erosi%C3%B3n%20de%20la%20Base%20Imponible%20y%20el%20Traslado%20de%20Beneficios%2C%20Medida%2012%3A%20Informe%20Final
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-06-09
Record 2, English
Record 2, Subject field(s)
- Titles of International Programs
- Taxation
Record 2, Main entry term, English
- Base Erosion and Profit Shifting Project
1, record 2, English, Base%20Erosion%20and%20Profit%20Shifting%20Project
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- BEPS Project 2, record 2, English, BEPS%20Project
correct
Record 2, Textual support, English
Record number: 2, 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 2, English, - Base%20Erosion%20and%20Profit%20Shifting%20Project
Record 2, French
Record 2, Domaine(s)
- Titres de programmes internationaux
- Fiscalité
Record 2, Main entry term, French
- Projet de lutte contre l'érosion de la base d'imposition et le transfert de bénéfices
1, record 2, 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 2, Abbreviations, French
Record 2, Synonyms, French
- Projet BEPS 1, record 2, French, Projet%20BEPS
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Le Projet de lutte contre l'érosion de la base d'imposition et le transfert de bénéfices est une initiative du G20 et de l'Organisation de coopération et de développement économiques. Son but principal est de s'attaquer au problème de l'emploi par certaines sociétés et personnes riches de différents stratagèmes d'évitement fiscal leur permettant de déplacer, au mépris des règles fiscales, leurs bénéfices à l'étranger. 2, record 2, French, - Projet%20de%20lutte%20contre%20l%27%C3%A9rosion%20de%20la%20base%20d%27imposition%20et%20le%20transfert%20de%20b%C3%A9n%C3%A9fices
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Títulos de programas internacionales
- Sistema tributario
Record 2, Main entry term, Spanish
- Proyecto de Lucha contra la Erosión de la Base Imponible y el Traslado de Beneficios
1, record 2, Spanish, Proyecto%20de%20Lucha%20contra%20la%20Erosi%C3%B3n%20de%20la%20Base%20Imponible%20y%20el%20Traslado%20de%20Beneficios
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- Proyecto BEPS 2, record 2, Spanish, Proyecto%20BEPS
correct, masculine noun
Record 2, Textual support, Spanish
Record number: 2, 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 2, Spanish, - Proyecto%20de%20Lucha%20contra%20la%20Erosi%C3%B3n%20de%20la%20Base%20Imponible%20y%20el%20Traslado%20de%20Beneficios
Record 3 - internal organization data 2016-11-25
Record 3, English
Record 3, Subject field(s)
- Taxation
Record 3, Main entry term, English
- base erosion and profit shifting
1, record 3, English, base%20erosion%20and%20profit%20shifting
correct
Record 3, Abbreviations, English
- BEPS 1, record 3, English, BEPS
correct
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
BEPS refers to legal tax planning arrangements undertaken by multinational enterprises that exploit the interaction between domestic and international tax rules to shift profits away from the countries where income producing activities take place. 2, record 3, English, - base%20erosion%20and%20profit%20shifting
Record 3, French
Record 3, Domaine(s)
- Fiscalité
Record 3, Main entry term, French
- érosion de la base d'imposition et transfert de bénéfices
1, record 3, French, %C3%A9rosion%20de%20la%20base%20d%27imposition%20et%20transfert%20de%20b%C3%A9n%C3%A9fices
correct
Record 3, Abbreviations, French
- BEPS 1, record 3, French, BEPS
correct
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
On entend par BEPS les arrangements juridiques de planification fiscale auxquels ont recours des multinationales qui exploitent l'interaction entre les règles fiscales domestiques et internationales afin de transférer les bénéfices à l'extérieur des pays où les activités produisant des revenus se déroulent. 2, record 3, French, - %C3%A9rosion%20de%20la%20base%20d%27imposition%20et%20transfert%20de%20b%C3%A9n%C3%A9fices
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2005-01-05
Record 4, English
Record 4, Subject field(s)
- Mathematical Geography
- Informatics
- Ecosystems
Record 4, Main entry term, English
- Boreal Ecosystems Productivity Simulator
1, record 4, English, Boreal%20Ecosystems%20Productivity%20Simulator
correct
Record 4, Abbreviations, English
- BEPS 1, record 4, English, BEPS
correct
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Géographie mathématique
- Informatique
- Écosystèmes
Record 4, Main entry term, French
- simulateur de la productivité des écosystèmes boréaux
1, record 4, French, simulateur%20de%20la%20productivit%C3%A9%20des%20%C3%A9cosyst%C3%A8mes%20bor%C3%A9aux
correct, masculine noun
Record 4, Abbreviations, French
- SPEB 1, record 4, French, SPEB
correct, masculine noun
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
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: