Corporate loss utilisation through aggressive tax planning
Sábháilte in:
| Údair chorparáideacha: | , , |
|---|---|
| Formáid: | Leictreonach Ríomhleabhar |
| Teanga: | Béarla |
| Foilsithe / Cruthaithe: |
[Paris] :
OECD,
c2011.
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| Ábhair: | |
| Rochtain ar líne: | Click to View |
| Clibeanna: |
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Clár na nÁbhar:
- Foreword
- Abbreviations
- Executive Summary
- Introduction
- Size of Corporate Tax Losses
- Policy Issues in the Tax Treatment of Losses
- Country Rules on Corporate Tax Losses
- Schemes Involving Tax Losses
- Strategies for Detecting Schemes Involving Tax Losses
- Strategies for Responding to Schemes Involving Tax Losses
- Conclusions and Recommendations
- References
- Annex A
- Size of loss carry-forwards compared to loss carry-forwards in percentage of gross domestic product.