Corporate loss utilisation through aggressive tax planning
Wedi'i Gadw mewn:
| Awduron Corfforaethol: | , , |
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| Fformat: | Electronig eLyfr |
| Iaith: | Saesneg |
| Cyhoeddwyd: |
[Paris] :
OECD,
c2011.
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| Pynciau: | |
| Mynediad Ar-lein: | Click to View |
| Tagiau: |
Ychwanegu Tag
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Tabl Cynhwysion:
- 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.