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Corporate Loss Utilisation Through Aggressive Tax Planning



Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm


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Detail Information

Call Number
07 COR oec
Publisher OECD Publishing : Paris.,
Collation
88 p.; 28 cm
Language
English
Classification
07 COR oec
ISBN/ISSN
978-92-64-11921-5
Edition
-
Subject(s)