Corporate loss utilisation through aggressive tax planning
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,...
| Main Author: | |
|---|---|
| Corporate Authors: | , , |
| Format: | eBook |
| Language: | Inglés |
| Published: |
[Paris] :
OECD
c2011.
|
| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705564006719 |
