TERMIUM Plus®

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TAX COMPETITION [1 record]

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Record 1 2008-03-19

English

Subject field(s)
  • Taxation
CONT

Tax competition. Many jurisdictions worldwide, especially tax havens, offer preferential tax regimes in an effort to compete for foreign investment. While those jurisdictions' economies can reap benefits from such investment, the foreign corporate investors have an opportunity to minimize their tax burdens and to increase their shareholders' returns.

French

Domaine(s)
  • Fiscalité
CONT

Compétition fiscale. De nombreux pays, en particulier les paradis fiscaux, offrent des régimes fiscaux préférentiels aux investisseurs dans leurs efforts pour attirer les capitaux étrangers. Tandis que les économies de ces pays peuvent bénéficier d'un tel apport de capitaux, les investisseurs étrangers se voient offrir la possibilité de minimiser leur fardeau fiscal mondial et d'accroître le rendement pour leurs actionnaires.

Spanish

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