Corporate loss utilisation through aggressive tax planning
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| Корпоративные авторы: | , , |
|---|---|
| Формат: | Электронный ресурс eКнига |
| Язык: | английский |
| Опубликовано: |
[Paris] :
OECD,
c2011.
|
| Предметы: | |
| Online-ссылка: | Click to View |
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| 245 | 0 | 0 | |a Corporate loss utilisation through aggressive tax planning |h [electronic resource]. |
| 260 | |a [Paris] : |b OECD, |c c2011. | ||
| 300 | |a 88 p. : |b ill. | ||
| 500 | |a "This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso. | ||
| 500 | |a "Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda"--T.p. verso. | ||
| 500 | |a OECD code: 23 2011 47 1 P. | ||
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | |a 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. | |
| 590 | |a Electronic reproduction. Ann Arbor, MI : ProQuest, 2018. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. | ||
| 650 | 0 | |a Corporations |x Taxation. | |
| 650 | 0 | |a Tax planning. | |
| 655 | 4 | |a Electronic books. | |
| 710 | 2 | |a Organisation for Economic Co-operation and Development. |b Secretary-General. | |
| 710 | 2 | |a OECD iLibrary. | |
| 710 | 2 | |a ProQuest (Firm) | |
| 797 | 2 | |a ProQuest (Firm) | |
| 856 | 4 | 0 | |u http://ebookcentral.proquest.com/lib/daystar-ebooks/detail.action?docID=782042 |z Click to View |
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