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

BASE COMPANY [1 record]

Record 1 2014-12-09


Subject field(s)
  • Taxation

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.


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.


  • Fiscalité

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


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.


La société relais joue aussi très souvent un rôle d'écran, indispensable pour dissimuler le véritable bénéficiaire des sommes transférées dans le paradis fiscal.


Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Works and Government Services Canada, 2021
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau


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: