Corporate loss utilisation through aggressive tax planning
Сохранить в:
| Корпоративные авторы: | , , |
|---|---|
| Формат: | Электронный ресурс eКнига |
| Язык: | английский |
| Опубликовано: |
[Paris] :
OECD,
c2011.
|
| Предметы: | |
| Online-ссылка: | Click to View |
| Метки: |
Добавить метку
Нет меток, Требуется 1-ая метка записи!
|
Оглавление:
- 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.