Corporate loss utilisation through aggressive tax planning
Zapisane w:
| organizacja autorów: | , , |
|---|---|
| Format: | Elektroniczne E-book |
| Język: | angielski |
| Wydane: |
[Paris] :
OECD,
c2011.
|
| Hasła przedmiotowe: | |
| Dostęp online: | Click to View |
| Etykiety: |
Nie ma etykietki, Dołącz pierwszą etykiete!
|
Spis treści:
- 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.