TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BEPS [2 records]
Record 1 - internal organization data 2016-11-25
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- base erosion and profit shifting
1, record 1, English, base%20erosion%20and%20profit%20shifting
correct
Record 1, Abbreviations, English
- BEPS 1, record 1, English, BEPS
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, 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 1, English, - base%20erosion%20and%20profit%20shifting
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- érosion de la base d'imposition et transfert de bénéfices
1, record 1, French, %C3%A9rosion%20de%20la%20base%20d%27imposition%20et%20transfert%20de%20b%C3%A9n%C3%A9fices
correct
Record 1, Abbreviations, French
- BEPS 1, record 1, French, BEPS
correct
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, 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 1, French, - %C3%A9rosion%20de%20la%20base%20d%27imposition%20et%20transfert%20de%20b%C3%A9n%C3%A9fices
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2005-01-05
Record 2, English
Record 2, Subject field(s)
- Mathematical Geography
- Informatics
- Ecosystems
Record 2, Main entry term, English
- Boreal Ecosystems Productivity Simulator
1, record 2, English, Boreal%20Ecosystems%20Productivity%20Simulator
correct
Record 2, Abbreviations, English
- BEPS 1, record 2, English, BEPS
correct
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Géographie mathématique
- Informatique
- Écosystèmes
Record 2, Main entry term, French
- simulateur de la productivité des écosystèmes boréaux
1, record 2, French, simulateur%20de%20la%20productivit%C3%A9%20des%20%C3%A9cosyst%C3%A8mes%20bor%C3%A9aux
correct, masculine noun
Record 2, Abbreviations, French
- SPEB 1, record 2, French, SPEB
correct, masculine noun
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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