TERMIUM Plus®

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

BASE COMPANY [1 record]

Record 1 2014-12-09

English

Subject field(s)
  • Taxation
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.

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.

French

Domaine(s)
  • Fiscalité
DEF

Une entité juridique installée et imposable dans un pays à faible taux d'imposition, c'est-à-dire souvent dans un paradis fiscal

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.

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.

Spanish

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