Corporate Loss Utilisation through Aggressive Tax Planning - Collective - OECD

Suivre l’actualité de ce titre (promotion, parution...)

Corporate Loss Utilisation through Aggressive Tax Planning

de Collective (auteur)
Maison d'édition : OECD
août 2011
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, ...

Comment récupérer et lire mon ebook ?

  Paiement sécurisé

Résumé

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.

Auteur

Auteur(s) : Collective

Avis

Pour évaluer et laisser un commentaire sur le produit, merci de vous connecter à votre compte.

Caractéristiques

Éditeur : OECD

Auteur(s) : Collective

Publication : 3 août 2011

Intérieur : Noir & blanc

Support(s) : Livre numérique eBook [PDF]

Contenu(s) : PDF

Protection(s) : Marquage social (PDF)

Taille(s) : 1,18 Mo (PDF)

Langue(s) : Anglais

Code(s) CLIL : 3177

EAN13 Livre numérique eBook [PDF] : 9789264119222

EAN13 (papier) : 9789264119215

Vous aimerez aussi

Les promos du moment