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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| Autores Corporativos: | , , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
[Paris] :
OECD
c2011.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705564006719 |
| Sumario: | 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. |
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| Notas: | "This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso. "Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda"--T.p. verso. OECD code: 23 2011 47 1 P. |
| Descripción Física: | 1 online resource (92 p.) |
| Bibliografía: | Includes bibliographical references. |
| ISBN: | 9781283291330 9786613291332 9789264119222 |
