Corporate loss utilisation through aggressive tax planning

Organisation for Economic Co-operation and Development

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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Year of publication:	2011
Institutions:	OECD (contributor)
Publisher:	Paris : OECD
Subject:	Steuerplanung \| Tax planning \| OECD-Staaten \| OECD countries \| OECD
Description of contents:	Table of Contents [gbv.de]

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Extent:	88 S. graph. Darst.
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Graue Literatur ; Non-commercial literature
Language:	English
Notes:	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.
ISBN:	978-92-64-11921-5 ; 978-92-64-11922-2
Classification:	Internationale Wirtschaftsorganisationen ; Finanzwissenschaft
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10009309838