Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After having summarised aggressive tax planning schemes on losses, as well as country detection and response strategies, it offers a number of conclusions and recommendation for tax administration and tax policy officials.
Corporate Loss Utilisation through Aggressive Tax Planning
16,00EUR
Catégories:
MANAGEMENT, GESTION ET ÉCONOMIE D'ENTREPRISE [auto].
Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size...
| Disponibilité: | Disponible |
|---|---|
| Format: | PDF | 88 Pages |
| Date de publication: | 2011-08-03 |
| Éditeur: | OECD |
| Langue: | Anglais |
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