TERMIUM Plus®

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BASE EROSION PROFIT SHIFTING [1 record]

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Alphabetical list of terms

Record 1 2016-11-25

English

Subject field(s)
  • Taxation
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.

French

Domaine(s)
  • Fiscalité
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.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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