Corporate Loss Utilisation through Aggressive Tax Planning
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.
Caractéristiques
Editeur : OCDE / OECD
Publication : 3 août 2011
Edition : 1ère édition
Intérieur : Noir & blanc
Support(s) : eBook [PDF]
Contenu(s) : PDF
Protection(s) : Marquage social (PDF)
Taille(s) : 1,1 ko (PDF)
Langue(s) : Anglais
Code(s) CLIL : 3430, 3429, 3177
EAN13 eBook [PDF] : 9789264119222
EAN13 (papier) : 9789264119215
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