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Corporate loss utilisation through aggressive tax planning

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Enregistré dans:
Collectivités auteurs: Organisation for Economic Co-operation and Development. Secretary-General, OECD iLibrary, ProQuest (Firm)
Format: Électronique eBook
Langue:anglais
Publié: [Paris] : OECD, c2011.
Sujets:
Corporations > Taxation.
Tax planning.
Electronic books.
Accès en ligne:Click to View
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Table des matières:
  • 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.

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