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Corporate loss utilisation through aggressive tax planning

I tiakina i:
Ngā kaituhi rangatōpū: Organisation for Economic Co-operation and Development. Secretary-General, OECD iLibrary, ProQuest (Firm)
Hōputu: Tāhiko īPukapuka
Reo:Ingarihi
I whakaputaina: [Paris] : OECD, c2011.
Ngā marau:
Corporations > Taxation.
Tax planning.
Electronic books.
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Rārangi ihirangi:
  • 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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