Addressing tax risks involving bank losses
The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in...
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| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD
c2010.
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705351006719 |
Table of Contents:
- Main issues for banks in relation to tax losses
- Compliance/tax risk issues for revenue bodies in relation to bank tax losses
- Summary of country rules in relation to taxation of bank losses
- Conclusions and recommendations
- Tools available to revenue bodies to address compliance risks in relation to bank tax losses
- Annex A. Country rules in relation to taxation of bank losses
- Foreword
- Glossary of acronyms and technical terms
- Potential scale/fiscal cost of banks' tax losses
- Executive Summary
- Setting the context for current levels of bank tax losses.
