Corporate loss utilisation through aggressive tax planning

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,...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autores Corporativos: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-operation and Development. Secretary-General, OECD iLibrary
Formato: Libro electrónico
Idioma:Inglés
Publicado: [Paris] : OECD c2011.
Materias:
Corporations > Taxation.
Tax planning.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705564006719
Tabla de Contenidos:
  • 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.

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