Corporate Loss Utilisation through Aggressive Tax Planning — E-Book
Autor : | Collective |
Veröffentlichung : | 03.08.2011 |
Sprache : | English |
Seiten : | 88 |
Herausgeber : | OECD |
ISBN : | 9789264119222 |
Kategorien : | Business & economics / Taxation / General |
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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