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Preliminary Findings on International Taxation

PDF
Govindadeva Bernier; Robert Behrend
Published on June 20, 2019 PDF

This report presents PBO findings on international taxation, in response to Senator Percy E. Downe’s request to the Parliamentary Budget Officer in 2012. PBO finds that financial flows between Canada and certain jurisdictions are disproportionately large compared to their GDP, net cross border position and net trade flows. Some of these jurisdictions have been recognized as tax havens.

Tax Evasion and Avoidance Taxes on international trade and transactions