Corporate loss utilisation through aggressive tax planning
Gorde:
| Egile korporatiboa: | , , |
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| Formatua: | Baliabide elektronikoa eBook |
| Hizkuntza: | ingelesa |
| Argitaratua: |
[Paris] :
OECD,
c2011.
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| Gaiak: | |
| Sarrera elektronikoa: | Click to View |
| Etiketak: |
Etiketa erantsi
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Aurkibidea:
- 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.