Corporate loss utilisation through aggressive tax planning
Saved in:
| Corporate Authors: | , , |
|---|---|
| 格式: | 電子 電子書 |
| 語言: | 英语 |
| 出版: |
[Paris] :
OECD,
c2011.
|
| 主題: | |
| 在線閱讀: | Click to View |
| 標簽: |
添加標簽
沒有標簽, 成為第一個標記此記錄!
|
書本目錄:
- 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.